Transfer pricing adjustments for software services, corporate guarantees, expense characterisation and foreign tax credit affirmed under arm's length ...
Scientific Research approval for Sikshya O Anusandhan under section 35(1)(ii) granted subject to reporting, certification, and compliance requirements...
Classification of imported mounted piezoelectric resonators turns on tariff heading specificity: the devices are precision, surface mount, electrically finished PZT resonators with electrodes and terminals, not unworked ceramic. Applying the general rule of interpretation gives preference to the specific heading for mounted piezoelectric crystals, so residuary and alternative headings for machine parts or other electrical apparatus are excluded. The individual function test and residuary heading rules are inapplicable once Note to section classification and GIR preference locate the goods; consequence: classification under the mounted piezoelectric crystal heading of the tariff is correct.
Classification of imported mounted piezoelectric resonators turns on tariff heading specificity: the devices are precision, surface mount, electrically finished PZT resonators with electrodes and terminals, not unworked ceramic. Applying the general rule of interpretation gives preference to the specific heading for mounted piezoelectric crystals, so residuary and alternative headings for machine parts or other electrical apparatus are excluded. The individual function test and residuary heading rules are inapplicable once Note to section classification and GIR preference locate the goods; consequence: classification under the mounted piezoelectric crystal heading of the tariff is correct.
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