Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Excisable goods consisting of ethanol blended petrol conforming to BIS specification IS 19850 are exempted from the additional duty of excise (Road and Infrastructure Cess) to the extent the duty exceeds Nil, for blends of 22%, 25%, 27% and 30% ethanol. The notification applies to the specified tariff item 2710 12 and defines "appropriate duties of excise" and "appropriate Central tax, State tax, Union territory tax and Integrated tax" by reference to the relevant excise and GST statutes. It operates as a targeted excise exemption on the notified blended petrol varieties.
Excisable goods consisting of ethanol blended petrol conforming to BIS specification IS 19850 are exempted from the additional duty of excise (Road and Infrastructure Cess) to the extent the duty exceeds Nil, for blends of 22%, 25%, 27% and 30% ethanol. The notification applies to the specified tariff item 2710 12 and defines "appropriate duties of excise" and "appropriate Central tax, State tax, Union territory tax and Integrated tax" by reference to the relevant excise and GST statutes. It operates as a targeted excise exemption on the notified blended petrol varieties.
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