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...
The Appellant's classification of imported multimedia speakers under CTH 8518 was affirmed and the impugned reclassification to CTH 85279100 set aside; the CESTAT held that multimedia speakers with ancillary USB/SD/MMC playback and/or FM radio features fall within Chapter Heading 8518, consistent with prior tribunal and high court authorities, and that MRP-based valuation is inapplicable to such classification. Consequently, the assessment order ordering reclassification was held unsustainable, the assessment set aside, and the appeal allowed, resulting in confirmation of the Appellant's original tariff treatment and corresponding relief from the contested levy.
The Appellant's classification of imported multimedia speakers under CTH 8518 was affirmed and the impugned reclassification to CTH 85279100 set aside; the CESTAT held that multimedia speakers with ancillary USB/SD/MMC playback and/or FM radio features fall within Chapter Heading 8518, consistent with prior tribunal and high court authorities, and that MRP-based valuation is inapplicable to such classification. Consequently, the assessment order ordering reclassification was held unsustainable, the assessment set aside, and the appeal allowed, resulting in confirmation of the Appellant's original tariff treatment and corresponding relief from the contested levy.
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