Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
The competent trade authority amended Handbook of Procedures Para 2.88(a) to add the India-EFTA Trade and Economic Partnership Agreement to the FTA list and inserted Para 2.91(e) to permit exporters to obtain Certificates of Origin under that Agreement by exporter self-declaration in addition to issuance by authorised agencies, thereby facilitating CoO procurement for eligible exporters.
The competent trade authority amended Handbook of Procedures Para 2.88(a) to add the India-EFTA Trade and Economic Partnership Agreement to the FTA list and inserted Para 2.91(e) to permit exporters to obtain Certificates of Origin under that Agreement by exporter self-declaration in addition to issuance by authorised agencies, thereby facilitating CoO procurement for eligible exporters.
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