Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Insistence on a bank guarantee for provisional release of seized goods was held unsustainable where the classification dispute rested on an ambiguous CRCL report based largely on visual inspection, the examiner was not a food analyst, and the testing procedure under the Food Safety and Standards Regulations was not shown to have been followed. By contrast, the National Food Laboratory report supported fitness for human consumption. The Tribunal also noted that the relied-upon CBIC circular had been struck down by the Delhi HC. The goods were ordered to be released on the remaining provisional release conditions, leaving classification and other merits open for final adjudication.
Insistence on a bank guarantee for provisional release of seized goods was held unsustainable where the classification dispute rested on an ambiguous CRCL report based largely on visual inspection, the examiner was not a food analyst, and the testing procedure under the Food Safety and Standards Regulations was not shown to have been followed. By contrast, the National Food Laboratory report supported fitness for human consumption. The Tribunal also noted that the relied-upon CBIC circular had been struck down by the Delhi HC. The goods were ordered to be released on the remaining provisional release conditions, leaving classification and other merits open for final adjudication.
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