Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
Amends the retail sale price-based valuation table under Notification No. 01/2022-Central Excise (N.T.) by substituting, at Sl. No. 2 in column (3), the entry "Pan masala containing tobacco" with "Gutkha". This change takes effect from 1 February 2026, with the consequence that, for the specified serial entry, the retail price valuation prescription applies to "Gutkha" as described, rather than to "Pan masala containing tobacco".
Amends the retail sale price-based valuation table under Notification No. 01/2022-Central Excise (N.T.) by substituting, at Sl. No. 2 in column (3), the entry "Pan masala containing tobacco" with "Gutkha". This change takes effect from 1 February 2026, with the consequence that, for the specified serial entry, the retail price valuation prescription applies to "Gutkha" as described, rather than to "Pan masala containing tobacco".
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