Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Non-cellular, non-reinforced and non-laminated polycarbonate film imported in rolls or sheets was held to retain its essential character as a plastic film for tariff classification. Optical features present in certain grades were found not to transform the product into an "optical element" or bring it within the limited scope of Heading 9001, which applies only to defined optical elements. Consequently, the product was determined to fall under Heading 3920 covering specified plastic plates/sheets/film, and more specifically under CTI 3920 61 90 as "Other" polycarbonate films. - AAR
Non-cellular, non-reinforced and non-laminated polycarbonate film imported in rolls or sheets was held to retain its essential character as a plastic film for tariff classification. Optical features present in certain grades were found not to transform the product into an "optical element" or bring it within the limited scope of Heading 9001, which applies only to defined optical elements. Consequently, the product was determined to fall under Heading 3920 covering specified plastic plates/sheets/film, and more specifically under CTI 3920 61 90 as "Other" polycarbonate films. - AAR
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