Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Classification requires assessing goods as imported, applying the Harmonized System and the general rules for interpretation; the condition at the time of import controls classification. For the raw material Tendofit the tribunal finds it non-edible on import and not classifiable as a food preparation under the residuary food heading, so the food classification is rejected. For Mobilee the essential character test points to sodium hyaluronate as dominant and it is classified under the polymer tariff heading rather than as a food preparation, so the polymer classification is upheld. For GG Orosoluble expert opinion and absence of contrary chemical report sustain the appellant's classification and the impugned order is set aside.
Classification requires assessing goods as imported, applying the Harmonized System and the general rules for interpretation; the condition at the time of import controls classification. For the raw material Tendofit the tribunal finds it non-edible on import and not classifiable as a food preparation under the residuary food heading, so the food classification is rejected. For Mobilee the essential character test points to sodium hyaluronate as dominant and it is classified under the polymer tariff heading rather than as a food preparation, so the polymer classification is upheld. For GG Orosoluble expert opinion and absence of contrary chemical report sustain the appellant's classification and the impugned order is set aside.
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