Case of Becton Dickinson India Private Limited, AAR Tamil Nadu Ruling Dated 09th May 2025. The applicant, involved in importing medical equipment from related overseas companies, frequently made “true-up” adjustments to import prices based on Arm’s Length Price (ALP) principles. AAR ruled that neither TR-6 challan as such, nor TR-6 challan read with SVB order and letters issued by tax authorities, as claimed by applicant can bbe considered as an eligible document for availment of ITC. Availment of ITC on import IGST on basis of re-assesses bill of entry is governed by time limit as per section 16(4) of CGST Act. The time limit would begin from date of re-assessment of bill of entry.