Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Anti-dumping duty is imposed on imports of 1,1,1,2-Tetrafluoroethane (R-134a) classifiable under tariff item 2903 45 00, originating in or exported from China PR, including where exported via any country, and also where exported from China PR though originating elsewhere. The duty is a variable (price-undertaking style) duty equal to the difference between the landed value and a specified reference amount per MT in USD, with reference amounts differentiated for named producers and a residual rate for all others; no duty applies where the landed value equals or exceeds the applicable reference amount. The measure applies for five years from Gazette publication, payable in INR using the exchange rate notified under section 14 of the Customs Act, determined on the bill of entry date.
Anti-dumping duty is imposed on imports of 1,1,1,2-Tetrafluoroethane (R-134a) classifiable under tariff item 2903 45 00, originating in or exported from China PR, including where exported via any country, and also where exported from China PR though originating elsewhere. The duty is a variable (price-undertaking style) duty equal to the difference between the landed value and a specified reference amount per MT in USD, with reference amounts differentiated for named producers and a residual rate for all others; no duty applies where the landed value equals or exceeds the applicable reference amount. The measure applies for five years from Gazette publication, payable in INR using the exchange rate notified under section 14 of the Customs Act, determined on the bill of entry date.
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