Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Imported molybdenum mirrors and shields, cut and curved for use in automobile lamps, ceased to retain the character of sheets and became distinct articles of molybdenum. Applying the General Rules for Interpretation and the principle that a product transformed into a new commercial and functional article cannot be classified as the original raw sheet, the Tribunal held that the goods were not classifiable under the tariff entry for bars, rods, profiles, plates, sheets, strips and foil. As the competing residual entry was the more appropriate classification, the goods were held classifiable under CTH 81029900 as other articles of molybdenum, and the departmental appeals were allowed.
Imported molybdenum mirrors and shields, cut and curved for use in automobile lamps, ceased to retain the character of sheets and became distinct articles of molybdenum. Applying the General Rules for Interpretation and the principle that a product transformed into a new commercial and functional article cannot be classified as the original raw sheet, the Tribunal held that the goods were not classifiable under the tariff entry for bars, rods, profiles, plates, sheets, strips and foil. As the competing residual entry was the more appropriate classification, the goods were held classifiable under CTH 81029900 as other articles of molybdenum, and the departmental appeals were allowed.
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