Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
ITC (HS) 2022 Schedule-I (Import Policy) is amended to align import classifications and policy conditions with the Finance Act, 2026, with immediate effect. The amendments delete, insert, split, merge and revise specified tariff entries across food products, chemicals, pharmaceuticals, leather, pulp, steel pipes, machinery and containers. Many newly specified entries carry a Free import policy, while pseudoephedrine and norephedrine entries remain subject to the applicable chapter policy condition and lysergic acid entries require a no-objection certificate from the Narcotics Commissioner. Revised product descriptions are prescribed for selected chemical and steel-pipe classifications.
ITC (HS) 2022 Schedule-I (Import Policy) is amended to align import classifications and policy conditions with the Finance Act, 2026, with immediate effect. The amendments delete, insert, split, merge and revise specified tariff entries across food products, chemicals, pharmaceuticals, leather, pulp, steel pipes, machinery and containers. Many newly specified entries carry a Free import policy, while pseudoephedrine and norephedrine entries remain subject to the applicable chapter policy condition and lysergic acid entries require a no-objection certificate from the Narcotics Commissioner. Revised product descriptions are prescribed for selected chemical and steel-pipe classifications.
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