Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Applying the General Rules of Interpretation and Section XVI Note 3, the principal-function test was used to classify a composite tracking device composed of a GPS receiver, sensors and a modem. The device's dominant commercial purpose and essential character derive from GPS-based determination of geographic position; sensors and modem were held ancillary because they supply supplementary metrics and relay GPS-derived data. Accordingly, the device is classifiable as radio navigational aid apparatus and assigned to tariff subheading 8526 91 90 as other radio navigational aid apparatus.
Applying the General Rules of Interpretation and Section XVI Note 3, the principal-function test was used to classify a composite tracking device composed of a GPS receiver, sensors and a modem. The device's dominant commercial purpose and essential character derive from GPS-based determination of geographic position; sensors and modem were held ancillary because they supply supplementary metrics and relay GPS-derived data. Accordingly, the device is classifiable as radio navigational aid apparatus and assigned to tariff subheading 8526 91 90 as other radio navigational aid apparatus.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
