Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile ac...
Page of 4814
Press 'Enter' after typing page number.
5701 to 5720 of 96262 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Imported food seasoning material was held classifiable under CTI 3302 10 10 as a mixture based on odoriferous substances. The Tribunal found that Heading 3302 covers mixtures of odoriferous substances, or mixtures with a basis of one or more such substances, and that the presence of parsley, spearmint and paprika oleoresin satisfied that description. It rejected the view that an odoriferous substance must be the main or predominant constituent, holding that the HSN Explanatory Notes do not impose such a requirement. The reclassification under CTI 2103 90 40 was therefore unsustainable and the appeal was allowed.
Imported food seasoning material was held classifiable under CTI 3302 10 10 as a mixture based on odoriferous substances. The Tribunal found that Heading 3302 covers mixtures of odoriferous substances, or mixtures with a basis of one or more such substances, and that the presence of parsley, spearmint and paprika oleoresin satisfied that description. It rejected the view that an odoriferous substance must be the main or predominant constituent, holding that the HSN Explanatory Notes do not impose such a requirement. The reclassification under CTI 2103 90 40 was therefore unsustainable and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
