Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Import classification for finished umbrellas under ITC (HS) codes 66019100 and 66019900 is amended from free to restricted, but imports remain free if CIF value is Rs.100 or above per piece. Minimum import price (MIP) conditions will not apply to imports by Advance Authorisation holders, export oriented units and units in SEZs provided those imports are not sold into the domestic tariff area. The change alters import control and pricing conditions for these HS codes and creates targeted MIP exemptions for specified export linked and SEZ supply chains.
Import classification for finished umbrellas under ITC (HS) codes 66019100 and 66019900 is amended from free to restricted, but imports remain free if CIF value is Rs.100 or above per piece. Minimum import price (MIP) conditions will not apply to imports by Advance Authorisation holders, export oriented units and units in SEZs provided those imports are not sold into the domestic tariff area. The change alters import control and pricing conditions for these HS codes and creates targeted MIP exemptions for specified export linked and SEZ supply chains.
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