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...
Semi-manufactured gold, including sheets, plates, wires, rods and bars, falls under Heading 7108 and the appropriate tariff item of sub-heading 7108 13 based on purity and specifications. Under Notification No. 46/2011-Customs, such goods may receive ASEAN preferential tariff treatment only where origin rules, documentary requirements and other prescribed conditions are met. Customs duty preference does not remove separate import-policy requirements. The Advance Ruling Authority's jurisdiction covers classification, notification applicability, valuation and origin, but not the validity, enforceability or treaty-consistency of Foreign Trade Policy restrictions; those matters remain for competent authorities under the relevant law.
Semi-manufactured gold, including sheets, plates, wires, rods and bars, falls under Heading 7108 and the appropriate tariff item of sub-heading 7108 13 based on purity and specifications. Under Notification No. 46/2011-Customs, such goods may receive ASEAN preferential tariff treatment only where origin rules, documentary requirements and other prescribed conditions are met. Customs duty preference does not remove separate import-policy requirements. The Advance Ruling Authority's jurisdiction covers classification, notification applicability, valuation and origin, but not the validity, enforceability or treaty-consistency of Foreign Trade Policy restrictions; those matters remain for competent authorities under the relevant law.
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