Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
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Classification dispute over imported Mukhwas (mouth freshener) centred on application of general rules of interpretation and the essential character test for mixtures. The authority analysed ingredient proportions (sugar-coated fennel ~50%, betel nut ~24%, seeds ~20%, plus sugar and dry coconut) and concluded betel nut is not the predominant or essential constituent. Trade/ commercial description was considered but composition determined classification. As a multi-ingredient food preparation not covered by specific pan masala or betel nut tariff entries, it is classifiable under the residual tariff for other food preparations (miscellaneous), with the ruling kept confidential.
Classification dispute over imported Mukhwas (mouth freshener) centred on application of general rules of interpretation and the essential character test for mixtures. The authority analysed ingredient proportions (sugar-coated fennel ~50%, betel nut ~24%, seeds ~20%, plus sugar and dry coconut) and concluded betel nut is not the predominant or essential constituent. Trade/ commercial description was considered but composition determined classification. As a multi-ingredient food preparation not covered by specific pan masala or betel nut tariff entries, it is classifiable under the residual tariff for other food preparations (miscellaneous), with the ruling kept confidential.
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