Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The GoI MoF amended Notification No. 77/2023 - Customs (N.T.) regarding All Industry Rates of Duty Drawback for Articles of Jewellery. Specifically, the amendment modifies three tariff items in Chapter-71: tariff item 711301 duty drawback rate increased from 335.50 to 405.40, tariff item 711302 rate increased from 4468.10 to 4950.03, and tariff item 711401 rate increased from 4468.10 to 4950.03. The amendment was issued under powers conferred by Customs Act, 1962 and Central Excise Act, 1944, read with Customs and Central Excise Duties Drawback Rules, 2017, effective from the date of notification.
The GoI MoF amended Notification No. 77/2023 - Customs (N.T.) regarding All Industry Rates of Duty Drawback for Articles of Jewellery. Specifically, the amendment modifies three tariff items in Chapter-71: tariff item 711301 duty drawback rate increased from 335.50 to 405.40, tariff item 711302 rate increased from 4468.10 to 4950.03, and tariff item 711401 rate increased from 4468.10 to 4950.03. The amendment was issued under powers conferred by Customs Act, 1962 and Central Excise Act, 1944, read with Customs and Central Excise Duties Drawback Rules, 2017, effective from the date of notification.
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