Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
The GoI's DGFT issued Notification No. 13/2025-26 amending import policy conditions for roller chains under Chapter 73 of ITC (HS), 2022. The amendment restricts imports of roller chains and parts with CIF value below Rs. 235 per kilogram, categorizing such imports as 'Restricted' under HS codes 73151100, 73151900, and 73159000. Previously unrestricted items are now subject to import limitations, effectively implementing a value-based import control mechanism for specific metallic chain products. The notification takes immediate effect and was approved by the Minister of Commerce & Industry.
The GoI's DGFT issued Notification No. 13/2025-26 amending import policy conditions for roller chains under Chapter 73 of ITC (HS), 2022. The amendment restricts imports of roller chains and parts with CIF value below Rs. 235 per kilogram, categorizing such imports as 'Restricted' under HS codes 73151100, 73151900, and 73159000. Previously unrestricted items are now subject to import limitations, effectively implementing a value-based import control mechanism for specific metallic chain products. The notification takes immediate effect and was approved by the Minister of Commerce & Industry.
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