Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022. Notification amends previous notification allowing duty-free import of "Simply Sawn Diamonds" from 2.2.2022 subject to Kimberley Process Certification. Central Government satisfied with prevalent practice of non-levy of customs duty on such imports during specified period. Exercising powers u/s 28A of Customs Act, 1962, directs that no customs duty payable for imports during that period, notwithstanding any duty leviable under Customs Tariff Act, 1975 and notifications.
Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022. Notification amends previous notification allowing duty-free import of "Simply Sawn Diamonds" from 2.2.2022 subject to Kimberley Process Certification. Central Government satisfied with prevalent practice of non-levy of customs duty on such imports during specified period. Exercising powers u/s 28A of Customs Act, 1962, directs that no customs duty payable for imports during that period, notwithstanding any duty leviable under Customs Tariff Act, 1975 and notifications.
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