Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Prescribes procedural requirements for processing and approval of Brand Rate of Drawback (BRoD) applications under the Customs and Central Excise Duties Drawback Rules, 2017: BRoD applications must be received and processed by the Brand Rate Fixation Cell (BRFC), which shall scrutinize documents, obtain verification reports, apply prescribed risk-based verification sampling, prepare a checklist and a self-contained recommendation, and return deficient claims for compliance; all proposals are to be routed for approval to the Commissioner of Customs, whose approval constitutes the final determination of drawback rate; the Standing Order takes immediate effect and includes an enclosed checklist of documentary, valuation, certification and export verification conditions to be satisfied prior to sanction.
Prescribes procedural requirements for processing and approval of Brand Rate of Drawback (BRoD) applications under the Customs and Central Excise Duties Drawback Rules, 2017: BRoD applications must be received and processed by the Brand Rate Fixation Cell (BRFC), which shall scrutinize documents, obtain verification reports, apply prescribed risk-based verification sampling, prepare a checklist and a self-contained recommendation, and return deficient claims for compliance; all proposals are to be routed for approval to the Commissioner of Customs, whose approval constitutes the final determination of drawback rate; the Standing Order takes immediate effect and includes an enclosed checklist of documentary, valuation, certification and export verification conditions to be satisfied prior to sanction.
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