Refund claim dismissed as time-barred under s.142(5); non-obstante clause read restrictively, merits not decided, self-assessment payments not mere de...
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The central government amended the ITC (HS) 2022 Schedule-I (Import Policy) to align with the Finance Act, 2025, issuing a notification that revises section and chapter notes, product descriptions and numerous tariff codes (inserted, deleted, split, merged or re-classified) with immediate effect. A new policy condition requires pesticides to have registration from the Central Insecticides Board & Registration Committee and not be prohibited under the Insecticides Act, 1968. Detailed lists and supplementary notes are annexed; customs and trade officers are directed to take requisite action and report any implementation difficulties to the Board.
The central government amended the ITC (HS) 2022 Schedule-I (Import Policy) to align with the Finance Act, 2025, issuing a notification that revises section and chapter notes, product descriptions and numerous tariff codes (inserted, deleted, split, merged or re-classified) with immediate effect. A new policy condition requires pesticides to have registration from the Central Insecticides Board & Registration Committee and not be prohibited under the Insecticides Act, 1968. Detailed lists and supplementary notes are annexed; customs and trade officers are directed to take requisite action and report any implementation difficulties to the Board.
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