Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The government amended import policy to classify ATS-8 [(4R-Cis)-1,1-Dimethylethyl-6-cyanomethyl-2,2-dimethyl-1,3-dioxane-4-acetate] under Chapter 29 as "Restricted" when CIF value is below US$111 per kg, effective immediately until 30 September 2026; the other listed Chapter 29 HS codes remain free. The MIP restriction does not apply to imports by Advance Authorization holders, Export Oriented Units, and SEZ units provided the imported inputs are not sold into the Domestic Tariff Area. The amendment is issued under the FT(D&R) Act and relevant FTP provisions.
The government amended import policy to classify ATS-8 [(4R-Cis)-1,1-Dimethylethyl-6-cyanomethyl-2,2-dimethyl-1,3-dioxane-4-acetate] under Chapter 29 as "Restricted" when CIF value is below US$111 per kg, effective immediately until 30 September 2026; the other listed Chapter 29 HS codes remain free. The MIP restriction does not apply to imports by Advance Authorization holders, Export Oriented Units, and SEZ units provided the imported inputs are not sold into the Domestic Tariff Area. The amendment is issued under the FT(D&R) Act and relevant FTP provisions.
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