Transfer pricing adjustments for software services, corporate guarantees, expense characterisation and foreign tax credit affirmed under arm's length ...
Scientific Research approval for Sikshya O Anusandhan under section 35(1)(ii) granted subject to reporting, certification, and compliance requirements...
Roasted areca nuts were held not classifiable as "roasted" because the claimed moisture content of 10-15% aligned with the benchmark treating such goods as "raw areca nut," with customs to verify by testing at import; consequently, the requested roasted-areca classification under the proposed tariff entry was denied. Oven-roasted cashew nuts were held specifically covered by the relevant tariff item and classified accordingly, while oven-roasted almond and pista nuts were held classifiable as "other roasted nuts and seeds" under the corresponding tariff item. Preferential BCD under the cited notifications was held available only upon satisfactory proof of origin under the applicable rules of origin and CAROTAR, 2020. - AAR
Roasted areca nuts were held not classifiable as "roasted" because the claimed moisture content of 10-15% aligned with the benchmark treating such goods as "raw areca nut," with customs to verify by testing at import; consequently, the requested roasted-areca classification under the proposed tariff entry was denied. Oven-roasted cashew nuts were held specifically covered by the relevant tariff item and classified accordingly, while oven-roasted almond and pista nuts were held classifiable as "other roasted nuts and seeds" under the corresponding tariff item. Preferential BCD under the cited notifications was held available only upon satisfactory proof of origin under the applicable rules of origin and CAROTAR, 2020. - AAR
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