Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
CESTAT adjudicated a customs classification dispute involving industrial inkjet printing machines. The tribunal upheld classification under CTI 8443 3910 for specialized printing machinery, rejecting appellant's attempt to classify under a lower-duty heading. The decision confirmed differential duty demand, finding deliberate misdeclaration with intent to evade customs duty. The tribunal sustained penalties under Sections 114A and reduced individual penalty under Section 112(a) to Rs.2,50,000/-. Customs Appeal No.55672 was partially allowed, while Appeal No.55671 was dismissed, affirming the original order's core findings regarding classification and duty liability.
CESTAT adjudicated a customs classification dispute involving industrial inkjet printing machines. The tribunal upheld classification under CTI 8443 3910 for specialized printing machinery, rejecting appellant's attempt to classify under a lower-duty heading. The decision confirmed differential duty demand, finding deliberate misdeclaration with intent to evade customs duty. The tribunal sustained penalties under Sections 114A and reduced individual penalty under Section 112(a) to Rs.2,50,000/-. Customs Appeal No.55672 was partially allowed, while Appeal No.55671 was dismissed, affirming the original order's core findings regarding classification and duty liability.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
