Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
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Import of suspension grade PVC resin under ITC (HS) code 39041020 is changed from free to restricted with immediate effect. For six months from publication, imports with a CIF value above USD 0.766 per kilogram remain free, while imports at or below that value are restricted. The minimum import price condition does not apply to imports by 100% EOUs, SEZ units, or under the Advance Authorisation Scheme, provided the imported inputs are not sold into the Domestic Tariff Area.
Import of suspension grade PVC resin under ITC (HS) code 39041020 is changed from free to restricted with immediate effect. For six months from publication, imports with a CIF value above USD 0.766 per kilogram remain free, while imports at or below that value are restricted. The minimum import price condition does not apply to imports by 100% EOUs, SEZ units, or under the Advance Authorisation Scheme, provided the imported inputs are not sold into the Domestic Tariff Area.
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