Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
The notification substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal customs tariff value notification to fix specified tariff values for listed commodities. It prescribes tariff values in US dollars per metric tonne for edible oils (crude palm oil, RBD palm oil, palmolein, crude soybean oil), brass scrap, and areca nut, and in US dollars per unit for precious metals (gold and silver, with separate entries for bars, coins and specified forms). The substituted tables take effect from 6 February 2026, thereby determining the notified tariff valuation applicable to imports of the listed goods.
The notification substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal customs tariff value notification to fix specified tariff values for listed commodities. It prescribes tariff values in US dollars per metric tonne for edible oils (crude palm oil, RBD palm oil, palmolein, crude soybean oil), brass scrap, and areca nut, and in US dollars per unit for precious metals (gold and silver, with separate entries for bars, coins and specified forms). The substituted tables take effect from 6 February 2026, thereby determining the notified tariff valuation applicable to imports of the listed goods.
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