Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
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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