International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Amends the operative schedule of tariff concessions applicable to imports under the India-EFTA (Iceland) arrangements by substituting the existing table in the earlier customs exemption notification with a revised table specifying item-wise Basic Customs Duty (BCD) rates and corresponding Agriculture Infrastructure and Development Cess (AIDC) and Health Cess rates (largely nil for AIDC and Health Cess) for the listed tariff items. The substituted table governs the concessional duties to be applied for covered goods, thereby altering the applicable customs duty incidence in accordance with the revised rates, with effect from 1 January 2026.
Amends the operative schedule of tariff concessions applicable to imports under the India-EFTA (Iceland) arrangements by substituting the existing table in the earlier customs exemption notification with a revised table specifying item-wise Basic Customs Duty (BCD) rates and corresponding Agriculture Infrastructure and Development Cess (AIDC) and Health Cess rates (largely nil for AIDC and Health Cess) for the listed tariff items. The substituted table governs the concessional duties to be applied for covered goods, thereby altering the applicable customs duty incidence in accordance with the revised rates, with effect from 1 January 2026.
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