Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
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Dashcams are analysed under Heading 85.25 and, applying Rule 1 of the General Rules for Interpretation, HSN notes and chapter notes, are treated as digital cameras or video camera recorders. Because they do not meet the specific descriptions for sub-headings 8525.81, 8525.82 or 8525.83, they fall under the residual tariff item 8525 89 00. On exemption, the article distinguishes dashcams from digital still image video cameras and treats their principal function as continuous digital video recording rather than still imaging, so the nil-duty entry is inapplicable. It also states that dashcams are neither CCTV cameras nor IP cameras, so the concessional basic customs duty entry applies.
Dashcams are analysed under Heading 85.25 and, applying Rule 1 of the General Rules for Interpretation, HSN notes and chapter notes, are treated as digital cameras or video camera recorders. Because they do not meet the specific descriptions for sub-headings 8525.81, 8525.82 or 8525.83, they fall under the residual tariff item 8525 89 00. On exemption, the article distinguishes dashcams from digital still image video cameras and treats their principal function as continuous digital video recording rather than still imaging, so the nil-duty entry is inapplicable. It also states that dashcams are neither CCTV cameras nor IP cameras, so the concessional basic customs duty entry applies.
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