Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
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The SC upheld the classification of imported crimp pumps under Customs Tariff Items 8413 5010/8413 5090, confirming they are appliances used for spraying or dispersion of liquid, specifically nasal spray pumps. The appellant's contention for classification under CTI 9616 1020 was rejected. The Court found no error in the CESTAT's determination and declined to interfere with the impugned order. Consequently, the appeal was dismissed, affirming the applicable customs duty levy as per the CESTAT's ruling.
The SC upheld the classification of imported crimp pumps under Customs Tariff Items 8413 5010/8413 5090, confirming they are appliances used for spraying or dispersion of liquid, specifically nasal spray pumps. The appellant's contention for classification under CTI 9616 1020 was rejected. The Court found no error in the CESTAT's determination and declined to interfere with the impugned order. Consequently, the appeal was dismissed, affirming the applicable customs duty levy as per the CESTAT's ruling.
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