Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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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