Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Parts of aircraft and helicopters manufactured to customer designs do not qualify as parts of general use and are not excluded by the Notes to Section XVII. Because they are bespoke components and are neither propellers, rotors, nor under carriages, they cannot be classified under the specific headings for those items and therefore fall within the residual tariff item for other parts of aeroplanes, helicopters or unmanned aircraft. The ruling applies precedent treating bespoke aluminium fittings and similar components as parts of aircraft and concludes classification under tariff item 88073000.
Parts of aircraft and helicopters manufactured to customer designs do not qualify as parts of general use and are not excluded by the Notes to Section XVII. Because they are bespoke components and are neither propellers, rotors, nor under carriages, they cannot be classified under the specific headings for those items and therefore fall within the residual tariff item for other parts of aeroplanes, helicopters or unmanned aircraft. The ruling applies precedent treating bespoke aluminium fittings and similar components as parts of aircraft and concludes classification under tariff item 88073000.
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