Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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The import policy for ITC (HS) codes 71131144 and 71131145 (other jewellery studded with diamonds and with other precious/semiprecious stones) is amended from "Free" to "Restricted" with immediate effect, and will remain restricted until 30.06.2026. The amendment operates by changing the import status in Schedule I (Import Policy) of the ITC (HS) 2022 classification, thereby subjecting these specific jewellery items to the restricted import regime and applicable import controls for the stated period.
The import policy for ITC (HS) codes 71131144 and 71131145 (other jewellery studded with diamonds and with other precious/semiprecious stones) is amended from "Free" to "Restricted" with immediate effect, and will remain restricted until 30.06.2026. The amendment operates by changing the import status in Schedule I (Import Policy) of the ITC (HS) 2022 classification, thereby subjecting these specific jewellery items to the restricted import regime and applicable import controls for the stated period.
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