Restricted gold import conditions: breach permits absolute confiscation, while redemption remains discretionary and is rarely disturbed on writ review...
Bail conditions in customs-duty evasion investigation permit continued inquiry while addressing evidence-tampering concerns through procedural safegua...
Bulk drugs and active pharmaceutical ingredients (APIs) may qualify as "All Drugs and medicines" for concessional IGST treatment where their character, intended use and statutory compliance bring them within the inclusive definition of "drug" under the Drugs and Cosmetics Act. Classification under Customs Tariff Chapters 28 or 29 does not preclude coverage by the description-based drugs and medicines entry, which prevails over general entries for inorganic and organic chemicals. Imports for testing, clinical research, bioavailability or bioequivalence studies retain their pharmaceutical character. The concessional rate applies only if the particular bulk drug or API is not within the specified nil-rate exclusion.
Bulk drugs and active pharmaceutical ingredients (APIs) may qualify as "All Drugs and medicines" for concessional IGST treatment where their character, intended use and statutory compliance bring them within the inclusive definition of "drug" under the Drugs and Cosmetics Act. Classification under Customs Tariff Chapters 28 or 29 does not preclude coverage by the description-based drugs and medicines entry, which prevails over general entries for inorganic and organic chemicals. Imports for testing, clinical research, bioavailability or bioequivalence studies retain their pharmaceutical character. The concessional rate applies only if the particular bulk drug or API is not within the specified nil-rate exclusion.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
