Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
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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