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Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
The imported monodisperse aerosol generator was held classifiable under Customs Tariff Item 90278090 as an instrument or apparatus for physical or chemical analysis because it functioned as an essential component of an analytical system and did not itself measure, control or maintain the relevant parameters required for Heading 9032. The Tribunal rejected the departmental reclassification under Heading 9032 and accepted the importer's classification. On limitation, it held that the extended period could not be invoked in a classification dispute where the Department had itself adopted different classifications for the same goods, so the differential duty demand, interest and penalty based on extended limitation were unsustainable.
The imported monodisperse aerosol generator was held classifiable under Customs Tariff Item 90278090 as an instrument or apparatus for physical or chemical analysis because it functioned as an essential component of an analytical system and did not itself measure, control or maintain the relevant parameters required for Heading 9032. The Tribunal rejected the departmental reclassification under Heading 9032 and accepted the importer's classification. On limitation, it held that the extended period could not be invoked in a classification dispute where the Department had itself adopted different classifications for the same goods, so the differential duty demand, interest and penalty based on extended limitation were unsustainable.
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