Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
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Imports of stainless steel under Advance Authorisation carrying commercial grades (e.g., J1-J5) must state the specific grade and declare Chromium, Nickel and Manganese percentages in the Bill of Entry and commercial invoice; DGFT guidance confirms authorisation holders must declare technical characteristics and permits correlation at export. Shipping bills discharging AAs must record the same elemental percentages to enable input-output correlation. Importers with earlier-filed Bills of Entry may seek amendment, which officers shall grant without delay, after which goods may be taken out of charge.
Imports of stainless steel under Advance Authorisation carrying commercial grades (e.g., J1-J5) must state the specific grade and declare Chromium, Nickel and Manganese percentages in the Bill of Entry and commercial invoice; DGFT guidance confirms authorisation holders must declare technical characteristics and permits correlation at export. Shipping bills discharging AAs must record the same elemental percentages to enable input-output correlation. Importers with earlier-filed Bills of Entry may seek amendment, which officers shall grant without delay, after which goods may be taken out of charge.
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