Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Page of 4813
Press 'Enter' after typing page number.
761 to 780 of 96257 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Imported blood glucose meters and similar diagnostic instruments were held classifiable under Heading 90.27 as instruments for chemical analysis, rather than under the more general medical instruments entry in Heading 90.18. The Tribunal applied the specific-over-general classification principle, followed its earlier view in Bayer Pharmaceuticals and Abbott Healthcare, and noted that view stood affirmed by the Supreme Court. On that basis, the goods were correctly classified under CTI 90278090 and the exemption under Notification No. 24/2005-Cus. was available. The reclassification in the impugned order was rejected, and the differential duty demand and penalty were set aside.
Imported blood glucose meters and similar diagnostic instruments were held classifiable under Heading 90.27 as instruments for chemical analysis, rather than under the more general medical instruments entry in Heading 90.18. The Tribunal applied the specific-over-general classification principle, followed its earlier view in Bayer Pharmaceuticals and Abbott Healthcare, and noted that view stood affirmed by the Supreme Court. On that basis, the goods were correctly classified under CTI 90278090 and the exemption under Notification No. 24/2005-Cus. was available. The reclassification in the impugned order was rejected, and the differential duty demand and penalty were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
