Marketing support and subcontracted client contracts: no agency permanent establishment under Article 5 DTAA; arm's-length pricing bars profit attribu...
Transfer pricing comparables selection and working capital adjustment u/r 10B(1)(e)(iii), remanded for recomputation with rejected comparables include...
An indicator panel/display module incorporating an LCD screen, decoder IC and processor IC, designed for fuel dispensing pumps, was examined for classification under CTH 8524 (flat panel display modules) or as a part of a fuel pump under CTH 8413. The module was held to perform data conversion and video signal processing, giving it a character beyond a mere display module contemplated by Chapter Note 7, and thus excluding it from CTH 8524. As the goods are solely/principally used with fuel dispensing pumps, Note 2(b) to Section XVI required classification with the parent machine; accordingly, it was classified as parts under CTI 84139190. - AAR
An indicator panel/display module incorporating an LCD screen, decoder IC and processor IC, designed for fuel dispensing pumps, was examined for classification under CTH 8524 (flat panel display modules) or as a part of a fuel pump under CTH 8413. The module was held to perform data conversion and video signal processing, giving it a character beyond a mere display module contemplated by Chapter Note 7, and thus excluding it from CTH 8524. As the goods are solely/principally used with fuel dispensing pumps, Note 2(b) to Section XVI required classification with the parent machine; accordingly, it was classified as parts under CTI 84139190. - AAR
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