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...
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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