Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
The Road and Infrastructure Cess rate for petrol and diesel cleared for export is amended in the relevant table entry to Rs. 1.5 per litre. The substituted rate applies from publication of the notification in the Official Gazette, making it effective from 3 August 2026. The amendment updates Notification No. 11/2026-Central Excise, which prescribes cess rates for specified petroleum products when cleared for exports.
The Road and Infrastructure Cess rate for petrol and diesel cleared for export is amended in the relevant table entry to Rs. 1.5 per litre. The substituted rate applies from publication of the notification in the Official Gazette, making it effective from 3 August 2026. The amendment updates Notification No. 11/2026-Central Excise, which prescribes cess rates for specified petroleum products when cleared for exports.
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