Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
CBIC substitutes Tables 1-3 of the principal customs notification to fix and/ or maintain tariff values for specified imports: edible oils (various palm and soybean oil products), brass scrap, gold and silver in specified forms, and areca nut; the substitution prescribes the operative tariff values for each listed tariff item and takes effect from 25 February 2026. The amendment thereby updates the schedule of tariff values used for customs valuation and import assessment under the Customs Act, 1962 by replacing the prior tables with the new entries.
CBIC substitutes Tables 1-3 of the principal customs notification to fix and/ or maintain tariff values for specified imports: edible oils (various palm and soybean oil products), brass scrap, gold and silver in specified forms, and areca nut; the substitution prescribes the operative tariff values for each listed tariff item and takes effect from 25 February 2026. The amendment thereby updates the schedule of tariff values used for customs valuation and import assessment under the Customs Act, 1962 by replacing the prior tables with the new entries.
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