Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
This notification amends Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 by revising the All Industry Rates (AIRs) of duty drawback for gold and silver jewellery/articles under Chapter 71 of the Customs Tariff. The AIR for tariff item 711301 is revised from 704.1 to 335.50, for tariff item 711302 from 8949 to 4468.10, and for tariff item 711401 from 8949 to 4468.10. The amendment is issued by the Central Government u/s 75 of the Customs Act, 1962 and sub-section (2) of Section 37 of the Central Excise Act, 1944, read with Rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017.
This notification amends Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 by revising the All Industry Rates (AIRs) of duty drawback for gold and silver jewellery/articles under Chapter 71 of the Customs Tariff. The AIR for tariff item 711301 is revised from 704.1 to 335.50, for tariff item 711302 from 8949 to 4468.10, and for tariff item 711401 from 8949 to 4468.10. The amendment is issued by the Central Government u/s 75 of the Customs Act, 1962 and sub-section (2) of Section 37 of the Central Excise Act, 1944, read with Rules 3 and 4 of the Customs and Central Excise Duties Drawback Rules, 2017.
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