Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    January 10, 2026   Case Laws Customs
    Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set asid...
    January 10, 2026   Case Laws Customs
    Imported gold bars on consignment sale: can post-import remittances raise transaction value u/s14? Declared value upheld.
    January 10, 2026   Case Laws Customs
    Customs broker licence revocation over alleged KYC/due diligence lapses-90-day SCN limit under Reg. 17(1) breached; order quashed
    January 10, 2026   Case Laws Customs
    Gold dore bar imports: clash between DGFT licence "subject to" later notice and earlier customs duty exemption; demand set aside.
    January 10, 2026   Case Laws IBC
    Civil suit challenging CIRP initiation, alleging forged assignment deed and no enforceable debt, barred; plaint rejected under Order VII Rule 11
    January 10, 2026   Case Laws IBC
    Corporate guarantee capped at ₹75 lakh vs ₹1 crore Section 4 threshold-Section 7 case held not maintainable; CIRP ended
    January 10, 2026   Case Laws IBC
    Moratorium-era lease of insolvent company premises and rent recovery dispute u/s60(5) IBC, directions upheld, appeals dismissed
    January 10, 2026   Case Laws IBC
    Section 9 IBC claim over proforma invoices with GST number and tripartite agreement rejected due to disputed debt
    January 10, 2026   Case Laws Service Tax
    Cash refund claim u/s 142(9)(b) despite not filing TRAN-1, and ST-3 mismatch treated as clerical error; refund allowed
    January 9, 2026   Notifications Income Tax
    Gorakhpur Industrial Development Authority's specified income gets section 10(46A) tax exemption status from assessment year 2025-26
    January 9, 2026   Notifications Income Tax
    Development authority's specified income notified as eligible for section 10(46A) tax exemption from AY 2025-26
    January 9, 2026   Circulars SEBI
    Uniform compliance reporting for Specialized Investment Funds aligned with mutual funds, adding new CTR Part IV and trustee clause.
    January 9, 2026   Circulars Customs
    Body-worn camera recordings for Customs baggage checks: new SOP mandates full passenger-interaction capture, secure storage, privacy safeguards, stric...
    January 9, 2026   Case Laws GST
    GST registration suspension over alleged fraudulent input tax credit claims after deemed registration-continued suspension set aside, inquiry continue...
    January 9, 2026   Case Laws GST
    Excess input tax credit assessment dispute under GST: writ rejected; delayed statutory appeal allowed with 50% cash deposit condition
    January 9, 2026   Case Laws GST
    GST liability reversal in GSTR-3B 2018-19 and rectified demand dispute remitted for fresh merits review after full deposits
    January 9, 2026   Case Laws Income Tax
    Reassessment of non-searched taxpayer based on search seizures: satisfaction note u/s153C required; s.148 notices quashed
    January 9, 2026   Case Laws Income Tax
    Employee TDS credit dispute when employer deducted but didn't deposit tax; credit allowed and refunds with interest ordered.
    January 9, 2026   Case Laws Income Tax
    Joint property purchase: which stamp-duty value applies for s.56(2)(vii)(b) when allotment precedes registration; addition deleted
    January 9, 2026   Case Laws Income Tax
    Cash deposits explained as debtor collections and past savings, s.69A addition sent back for recheck; s.271B penalty upheld.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
January 10, 2026   Case Laws Customs
Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set aside.
January 10, 2026   Case Laws Customs
Imported gold bars on consignment sale: can post-import remittances raise transaction value u/s14? Declared value upheld.
January 10, 2026   Case Laws Customs
Customs broker licence revocation over alleged KYC/due diligence lapses-90-day SCN limit under Reg. 17(1) breached; order quashed
January 10, 2026   Case Laws Customs
Gold dore bar imports: clash between DGFT licence "subject to" later notice and earlier customs duty exemption; demand set aside.
January 10, 2026   Case Laws IBC
Civil suit challenging CIRP initiation, alleging forged assignment deed and no enforceable debt, barred; plaint rejected under Order VII Rule 11
January 10, 2026   Case Laws IBC
Corporate guarantee capped at ₹75 lakh vs ₹1 crore Section 4 threshold-Section 7 case held not maintainable; CIRP ended
January 10, 2026   Case Laws IBC
Moratorium-era lease of insolvent company premises and rent recovery dispute u/s60(5) IBC, directions upheld, appeals dismissed
January 10, 2026   Case Laws IBC
Section 9 IBC claim over proforma invoices with GST number and tripartite agreement rejected due to disputed debt
January 10, 2026   Case Laws Service Tax
Cash refund claim u/s 142(9)(b) despite not filing TRAN-1, and ST-3 mismatch treated as clerical error; refund allowed
January 9, 2026   Notifications Income Tax
Gorakhpur Industrial Development Authority's specified income gets section 10(46A) tax exemption status from assessment year 2025-26
January 9, 2026   Notifications Income Tax
Development authority's specified income notified as eligible for section 10(46A) tax exemption from AY 2025-26
January 9, 2026   Circulars SEBI
Uniform compliance reporting for Specialized Investment Funds aligned with mutual funds, adding new CTR Part IV and trustee clause.
January 9, 2026   Circulars Customs
Body-worn camera recordings for Customs baggage checks: new SOP mandates full passenger-interaction capture, secure storage, privacy safeguards, strict compliance.
January 9, 2026   Case Laws GST
GST registration suspension over alleged fraudulent input tax credit claims after deemed registration-continued suspension set aside, inquiry continues.
January 9, 2026   Case Laws GST
Excess input tax credit assessment dispute under GST: writ rejected; delayed statutory appeal allowed with 50% cash deposit condition
January 9, 2026   Case Laws GST
GST liability reversal in GSTR-3B 2018-19 and rectified demand dispute remitted for fresh merits review after full deposits
January 9, 2026   Case Laws Income Tax
Reassessment of non-searched taxpayer based on search seizures: satisfaction note u/s153C required; s.148 notices quashed
January 9, 2026   Case Laws Income Tax
Employee TDS credit dispute when employer deducted but didn't deposit tax; credit allowed and refunds with interest ordered.
January 9, 2026   Case Laws Income Tax
Joint property purchase: which stamp-duty value applies for s.56(2)(vii)(b) when allotment precedes registration; addition deleted
January 9, 2026   Case Laws Income Tax
Cash deposits explained as debtor collections and past savings, s.69A addition sent back for recheck; s.271B penalty upheld.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2026 › January, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Classification of imported decorative stainless-steel wall...

Tariff classification of decorative stainless steel wall panels affirmed as flat-rolled stainless steel under Heading 7219, not structural

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs January 30, 2026 Case Laws AAR
Classification of imported decorative stainless-steel wall panels is governed by the General Rules for the Interpretation of the Import Tariff: applying Rule 1 to the heading terms and Section/Chapter Notes determines classification, Rule 3 is inapplicable, and Rule 6 guides subheading allocation; accordingly the panels, being flat-rolled stainless-steel sheets retaining their essential character despite surface finishes, qualify as flat-rolled stainless-steel products and are classifiable under Heading 7219 90 90. They do not perform a constructional structural function and therefore are not classifiable as structures or parts thereof under Heading 7308 or as other specified articles under Heading 7326.
View Source View

Topics

Acts Income Tax
Next ➔