Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Page of 4830
Press 'Enter' after typing page number.
161 to 180 of 96587 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC interpreted the phrase "MIMO and LTE Products" in clause (iv) of Serial No. 13 of N/N. 11/2014-Customs dated 11th July, 2014, following the precedent established in Commissioner of Customs v. Ingram Micro India Pvt. Ltd. The Court affirmed CESTAT's interpretation that the exclusion clause applies only to products combining both MIMO technology and LTE standards, not to products featuring either technology alone. Consequently, Wireless Access Points employing only MIMO technology without LTE standards remained eligible for Basic Customs Duty exemption. The Court found no question of law requiring determination and dismissed the appeal.
HC interpreted the phrase "MIMO and LTE Products" in clause (iv) of Serial No. 13 of N/N. 11/2014-Customs dated 11th July, 2014, following the precedent established in Commissioner of Customs v. Ingram Micro India Pvt. Ltd. The Court affirmed CESTAT's interpretation that the exclusion clause applies only to products combining both MIMO technology and LTE standards, not to products featuring either technology alone. Consequently, Wireless Access Points employing only MIMO technology without LTE standards remained eligible for Basic Customs Duty exemption. The Court found no question of law requiring determination and dismissed the appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
