Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile ac...
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Whether the goods are classifiable as dried raisins and thereby eligible for notification exemption: applying GRI 1 and Chapter/Heading notes, the Authority finds that goods described as dark seedless raisins retain the essential character of dried grapes and fall within Customs Tariff subheading 08062010 (raisins); outcome - classifiable under CTI 08062010. Eligibility for exemption under Sr. No. 28, Notification No. 45/2025 depends on botanical origin: raisins must be Vitis vinifera (Black Corinth/seedless). Outcome - if importer proves origin via PQ/FSSAI certification and product verification at port, the goods qualify for the specified exemption; otherwise, exemption denied. - AAR
Whether the goods are classifiable as dried raisins and thereby eligible for notification exemption: applying GRI 1 and Chapter/Heading notes, the Authority finds that goods described as dark seedless raisins retain the essential character of dried grapes and fall within Customs Tariff subheading 08062010 (raisins); outcome - classifiable under CTI 08062010. Eligibility for exemption under Sr. No. 28, Notification No. 45/2025 depends on botanical origin: raisins must be Vitis vinifera (Black Corinth/seedless). Outcome - if importer proves origin via PQ/FSSAI certification and product verification at port, the goods qualify for the specified exemption; otherwise, exemption denied. - AAR
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