Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
CESTAT ruled printed thermal paper ATM rolls are classifiable under Chapter 49 (CETH 49019900) as products of printing industry rather than Chapter 48 (CETH 48119099). The tribunal determined that printing on thermal rolls creates a distinct ATM roll product where the printed content (transaction details, instructions, logos) serves a primary rather than incidental purpose. The printed matter and blank portions constitute integrated elements serving informational purposes. Following precedents from similar cases involving thermal papers and printed materials, CESTAT held that when articles are printed, their primary purpose of conveying information makes them appropriately classifiable under heading 49.01. Appeal allowed in favor of the appellant.
CESTAT ruled printed thermal paper ATM rolls are classifiable under Chapter 49 (CETH 49019900) as products of printing industry rather than Chapter 48 (CETH 48119099). The tribunal determined that printing on thermal rolls creates a distinct ATM roll product where the printed content (transaction details, instructions, logos) serves a primary rather than incidental purpose. The printed matter and blank portions constitute integrated elements serving informational purposes. Following precedents from similar cases involving thermal papers and printed materials, CESTAT held that when articles are printed, their primary purpose of conveying information makes them appropriately classifiable under heading 49.01. Appeal allowed in favor of the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
