Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
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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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