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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Classification of imported components for an electric vehicle eAxle turned on the application of Section XVII Notes and GIR 1. The reducer, being suitable for use solely/principally with motor vehicles of Chapter 87 and not integral/internal to the vehicle engine, was held classifiable as a transmission part under CTH 8708, akin to a gear box/differential based on its torque/speed reduction function. Ball bearings and tapered roller bearings were held excluded from Section XVII by Note 2(e) and classifiable irrespective of end-use under CTH 8482, with the relevant subheadings applied by bore diameter. The request to keep the ruling confidential was rejected for lack of specific justification. - AAR
Classification of imported components for an electric vehicle eAxle turned on the application of Section XVII Notes and GIR 1. The reducer, being suitable for use solely/principally with motor vehicles of Chapter 87 and not integral/internal to the vehicle engine, was held classifiable as a transmission part under CTH 8708, akin to a gear box/differential based on its torque/speed reduction function. Ball bearings and tapered roller bearings were held excluded from Section XVII by Note 2(e) and classifiable irrespective of end-use under CTH 8482, with the relevant subheadings applied by bore diameter. The request to keep the ruling confidential was rejected for lack of specific justification. - AAR
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