Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
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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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