Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Imports of cosmetics, drugs, medical devices, and medical-device raw materials or components must meet category-specific checklist requirements under the Drugs and Cosmetics Act, 1940 and applicable rules before out-of-charge clearance. Customs verification requires, as applicable, registration certificates, import licences or permissions, invoices, packing lists, country-of-origin certificates, storage-premises licences, batch quality certificates, and labels matching approved particulars. Cosmetics require declarations regarding hexachlorophene and animal testing, while drugs require residual shelf life exceeding 60%; consignments below that level require port-office referral. Medical devices with applicable shelf life must meet prescribed residual-shelf-life thresholds. Personal-use, clinical, testing, and specified institutional imports require matching permissions and quantities. Discrepancies or doubts require referral for regulatory review.
Imports of cosmetics, drugs, medical devices, and medical-device raw materials or components must meet category-specific checklist requirements under the Drugs and Cosmetics Act, 1940 and applicable rules before out-of-charge clearance. Customs verification requires, as applicable, registration certificates, import licences or permissions, invoices, packing lists, country-of-origin certificates, storage-premises licences, batch quality certificates, and labels matching approved particulars. Cosmetics require declarations regarding hexachlorophene and animal testing, while drugs require residual shelf life exceeding 60%; consignments below that level require port-office referral. Medical devices with applicable shelf life must meet prescribed residual-shelf-life thresholds. Personal-use, clinical, testing, and specified institutional imports require matching permissions and quantities. Discrepancies or doubts require referral for regulatory review.
Note: It is a system-generated summary and is for quick reference only.
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