Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
The Central Board of Indirect Taxes and Customs has substituted revised tariff value tables fixing import tariff values for specified edible oils, brass scrap, areca nut, gold and silver under its power in subsection (2) of section 14 of the Customs Act. The notification sets specific US$ values per metric tonne for various palm and soybean oils and brass scrap, per 10 grams or kilogram for gold and silver items (including specified exclusions for certain silver and gold forms), and per metric tonne for areca nuts; most entries state no change. The amended tables replace TABLE1, TABLE2 and TABLE3 and take effect from 4 February 2026.
The Central Board of Indirect Taxes and Customs has substituted revised tariff value tables fixing import tariff values for specified edible oils, brass scrap, areca nut, gold and silver under its power in subsection (2) of section 14 of the Customs Act. The notification sets specific US$ values per metric tonne for various palm and soybean oils and brass scrap, per 10 grams or kilogram for gold and silver items (including specified exclusions for certain silver and gold forms), and per metric tonne for areca nuts; most entries state no change. The amended tables replace TABLE1, TABLE2 and TABLE3 and take effect from 4 February 2026.
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