SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
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CBIC revises customs tariff values under section 14 of the Customs Act for specified imports by substituting Tables 1 to 3 in the 2001 tariff-value notification. The amended values cover edible oils, brass scrap, gold, silver and areca nuts, including separate tariff values for crude and refined palm oil and palmolein, crude soya bean oil, brass scrap, gold and silver forms covered by the relevant exemption-linked entries, and areca nuts at the existing value. The notification takes effect from 1 July 2026.
CBIC revises customs tariff values under section 14 of the Customs Act for specified imports by substituting Tables 1 to 3 in the 2001 tariff-value notification. The amended values cover edible oils, brass scrap, gold, silver and areca nuts, including separate tariff values for crude and refined palm oil and palmolein, crude soya bean oil, brass scrap, gold and silver forms covered by the relevant exemption-linked entries, and areca nuts at the existing value. The notification takes effect from 1 July 2026.
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