Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credi...
Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
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A foam production line imported in CKD/SKD condition was treated as a complete and integrated injection moulding machine because all essential components were presented together and the process met the functional characteristics of injection moulding. The specific tariff item 8477 10 00 prevailed over residual entries, and the reaction injection moulding process did not take the goods outside that classification. For anti-dumping purposes, the notification was read as covering plastic processing or injection moulding machines in assembled, SKD or CKD form where they retain the essential character of the complete machine. The integrated 32-station system was assessed as one composite unit, and its cumulative clamping force brought it within the notified scope.
A foam production line imported in CKD/SKD condition was treated as a complete and integrated injection moulding machine because all essential components were presented together and the process met the functional characteristics of injection moulding. The specific tariff item 8477 10 00 prevailed over residual entries, and the reaction injection moulding process did not take the goods outside that classification. For anti-dumping purposes, the notification was read as covering plastic processing or injection moulding machines in assembled, SKD or CKD form where they retain the essential character of the complete machine. The integrated 32-station system was assessed as one composite unit, and its cumulative clamping force brought it within the notified scope.
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