Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Policy Condition No. 8 in Chapter 27 of ITC (HS), 2022, Schedule I is deleted, and the import policy classification for Low Ash Metallurgical Coke is amended from "Restricted" (subject to that condition) to "Free" for ITC (HS) codes 27040020, 27040030, 27040040 and 27040090. Consequently, imports of Low Ash Metallurgical Coke having ash content below 18%, including coke fines/coke breeze and ultra-low phosphorous metallurgical coke, under these tariff items are permitted without restriction under the import policy.
Policy Condition No. 8 in Chapter 27 of ITC (HS), 2022, Schedule I is deleted, and the import policy classification for Low Ash Metallurgical Coke is amended from "Restricted" (subject to that condition) to "Free" for ITC (HS) codes 27040020, 27040030, 27040040 and 27040090. Consequently, imports of Low Ash Metallurgical Coke having ash content below 18%, including coke fines/coke breeze and ultra-low phosphorous metallurgical coke, under these tariff items are permitted without restriction under the import policy.
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