Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
The all-industry rates of duty drawback for specified gold jewellery, silver jewellery and silver articles under Chapter 71 are revised by amending the schedule to Notification No. 77/2023-Customs (N.T.). The revised rates apply to tariff items 711301, 711302 and 711401, replacing the previously prescribed entries in the drawback schedule. This updates the duty drawback entitlement applicable to exports covered by those tariff items under the Customs and Central Excise Duties Drawback Rules, 2017.
The all-industry rates of duty drawback for specified gold jewellery, silver jewellery and silver articles under Chapter 71 are revised by amending the schedule to Notification No. 77/2023-Customs (N.T.). The revised rates apply to tariff items 711301, 711302 and 711401, replacing the previously prescribed entries in the drawback schedule. This updates the duty drawback entitlement applicable to exports covered by those tariff items under the Customs and Central Excise Duties Drawback Rules, 2017.
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