Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Classification dispute regarding import of 'infrared contactless thermometers' under Customs Tariff. Lack of clarity on conformity standards used to classify goods as 'digital thermometers' under sub-heading 902519. Onus on proper officer to establish goods aptly classifiable against proposed description. Mere enumeration of characteristics insufficient without benchmark. Definition or assistance from notes not provided. Valuation revised based on past imports and rule 5 of Customs Valuation Rules 2007, though process justified, finality awaits fresh classification consideration. Applicability of Valuation Rules to be redetermined if classification changes.
Classification dispute regarding import of 'infrared contactless thermometers' under Customs Tariff. Lack of clarity on conformity standards used to classify goods as 'digital thermometers' under sub-heading 902519. Onus on proper officer to establish goods aptly classifiable against proposed description. Mere enumeration of characteristics insufficient without benchmark. Definition or assistance from notes not provided. Valuation revised based on past imports and rule 5 of Customs Valuation Rules 2007, though process justified, finality awaits fresh classification consideration. Applicability of Valuation Rules to be redetermined if classification changes.
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