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Provisions expressly mentioned in the judgment/order text.
The GoI, through DGFT, issued Notification No. 09/2025-26 amending Schedule-II (Export Policy), ITC (HS) 2022 in alignment with Finance Act, 2025. The amendment, executed under Foreign Trade (Development & Regulation) Act 1992, introduces modifications to ITC (HS) codes, including additions, deletions, amendments, splits, and mergers. Annexures I and II detail the specific changes in ITC codes and related section notes. The updated ITC (HS) will be accessible on DGFT's website, with the notification taking immediate effect to harmonize export policy regulations with recent fiscal legislation.
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