Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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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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