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...
Mixtures of natural rubber and synthetic rubber in primary form are classifiable under tariff item 4002 80 90 where they retain the essential character of raw rubber and do not fall within the exclusions in Chapter Note 5(A). Permitted additives do not change classification, but actual composition may require verification at import, including testing where necessary. The concessional benefit under Serial No. 501 of Notification No. 46/2011-Cus is available only conditionally: the goods must satisfy the applicable Rules of Origin, a valid Certificate of Origin must be produced, and compliance must be verified by the proper officer at the time of import.
Mixtures of natural rubber and synthetic rubber in primary form are classifiable under tariff item 4002 80 90 where they retain the essential character of raw rubber and do not fall within the exclusions in Chapter Note 5(A). Permitted additives do not change classification, but actual composition may require verification at import, including testing where necessary. The concessional benefit under Serial No. 501 of Notification No. 46/2011-Cus is available only conditionally: the goods must satisfy the applicable Rules of Origin, a valid Certificate of Origin must be produced, and compliance must be verified by the proper officer at the time of import.
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