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    March 25, 2026   Case LawsCustoms
    Substantial compliance protects preferential customs exemption where imported scrap was identifiable despite missing country-of-origin markings.
    March 25, 2026   Case LawsCustoms
    Exemption for toll management equipment upheld where sub-contractor status and post-completion transfer conditions were satisfied.
    March 25, 2026   Case LawsCustoms
    Fraudulently obtained SEIS scrips cannot support customs exemption; recovery, confiscation and penalties were sustained, but employee penalty fell awa...
    March 25, 2026   Case LawsIBC
    Pre-existing dispute defeats Section 9 insolvency claim where invoice fraud and returned goods raised a plausible controversy.
    March 25, 2026   Case LawsIBC
    Project-specific insolvency confines CIRP to one real-estate project while sustaining admission for proved debt and default.
    March 25, 2026   Case LawsIBC
    Pre-existing dispute under insolvency law must relate to the debt claimed; later-raised supply objections and separate franchise disputes failed.
    March 25, 2026   Case LawsIBC
    Margin money FDRs remain corporate debtor assets after resolution plan implementation, barring banks from post-plan adjustment.
    March 25, 2026   Case LawsIBC
    Section 7 admission upheld where debt and default were proved, despite OTS rejection, delayed disbursal and pending arbitration.
    March 25, 2026   Case LawsFEMA
    Derivative liability under FEMA fails once the firm is exonerated; partner's penalty and confiscation were quashed.
    March 25, 2026   Case LawsMoney Laundering
    Money laundering attachment can extend to non-accused property when tainted funds are later infused into it.
    March 24, 2026   NotificationsDGFT
    RoDTEP rates restored for eligible exports, reinstating prior value caps and removing the earlier 50% restriction.
    March 24, 2026   CircularsIncome Tax
    Condonation of delay for Form 10A filings clarified: jurisdictional tax authorities may admit delayed registration applications on reasonable cause.
    March 24, 2026   CircularsSEBI
    Relaxed account tagging and reporting norms ease stock broker compliance, with demat account reporting removed for non-broking use.
    March 24, 2026   Case LawsGST
    Retrospective ITC time limit: HC preserves credit where returns were filed by 30.11.2021, despite limitation bar.
    March 24, 2026   Case LawsGST
    Anti-profiteering and input tax credit: unpassed benefit must be refunded with interest, and penalty may apply within the operative period.
    March 24, 2026   Case LawsGST
    Electronic commerce operator status denied for transport platform; GST applies to commission and TCS compliance is required.
    March 24, 2026   Case LawsGST
    Waste remediation services under GST classified in SAC 9994, with pure-service exemption available for municipal waste management work.
    March 24, 2026   Case LawsGST
    Input tax credit on mandated transport for women employees is allowed only within the statutory obligation and time limit.
    March 24, 2026   Case LawsGST
    Member subscriptions and seminars by an association are taxable supplies; mutuality does not exclude GST under section 7(1)(aa).
    March 24, 2026   Case LawsGST
    Bio-mining and site remediation services were classified under SAC 9994 but held exempt as pure municipal services.
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    March 25, 2026   Case Laws Customs
    Substantial compliance protects preferential customs exemption where imported scrap was identifiable despite missing country-of-origin markings.
    March 25, 2026   Case Laws Customs
    Exemption for toll management equipment upheld where sub-contractor status and post-completion transfer conditions were satisfied.
    March 25, 2026   Case Laws Customs
    Fraudulently obtained SEIS scrips cannot support customs exemption; recovery, confiscation and penalties were sustained, but employee penalty fell away.
    March 25, 2026   Case Laws IBC
    Pre-existing dispute defeats Section 9 insolvency claim where invoice fraud and returned goods raised a plausible controversy.
    March 25, 2026   Case Laws IBC
    Project-specific insolvency confines CIRP to one real-estate project while sustaining admission for proved debt and default.
    March 25, 2026   Case Laws IBC
    Pre-existing dispute under insolvency law must relate to the debt claimed; later-raised supply objections and separate franchise disputes failed.
    March 25, 2026   Case Laws IBC
    Margin money FDRs remain corporate debtor assets after resolution plan implementation, barring banks from post-plan adjustment.
    March 25, 2026   Case Laws IBC
    Section 7 admission upheld where debt and default were proved, despite OTS rejection, delayed disbursal and pending arbitration.
    March 25, 2026   Case Laws FEMA
    Derivative liability under FEMA fails once the firm is exonerated; partner's penalty and confiscation were quashed.
    March 25, 2026   Case Laws Money Laundering
    Money laundering attachment can extend to non-accused property when tainted funds are later infused into it.
    March 24, 2026   Notifications DGFT
    RoDTEP rates restored for eligible exports, reinstating prior value caps and removing the earlier 50% restriction.
    March 24, 2026   Circulars Income Tax
    Condonation of delay for Form 10A filings clarified: jurisdictional tax authorities may admit delayed registration applications on reasonable cause.
    March 24, 2026   Circulars SEBI
    Relaxed account tagging and reporting norms ease stock broker compliance, with demat account reporting removed for non-broking use.
    March 24, 2026   Case Laws GST
    Retrospective ITC time limit: HC preserves credit where returns were filed by 30.11.2021, despite limitation bar.
    March 24, 2026   Case Laws GST
    Anti-profiteering and input tax credit: unpassed benefit must be refunded with interest, and penalty may apply within the operative period.
    March 24, 2026   Case Laws GST
    Electronic commerce operator status denied for transport platform; GST applies to commission and TCS compliance is required.
    March 24, 2026   Case Laws GST
    Waste remediation services under GST classified in SAC 9994, with pure-service exemption available for municipal waste management work.
    March 24, 2026   Case Laws GST
    Input tax credit on mandated transport for women employees is allowed only within the statutory obligation and time limit.
    March 24, 2026   Case Laws GST
    Member subscriptions and seminars by an association are taxable supplies; mutuality does not exclude GST under section 7(1)(aa).
    March 24, 2026   Case Laws GST
    Bio-mining and site remediation services were classified under SAC 9994 but held exempt as pure municipal services.

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      Home› Highlights › Customs › 2026 › March, 2026 › This
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      Customs

      The article determines that technical-grade Cyantraniliprole and...

      Insecticidal preparations: technical-grade Cyantraniliprole and Clothianidin classifiable under Heading 3808 by GRI and composition criteria.

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      CustomsMarch 19, 2026Case LawsAAR
      The article determines that technical-grade Cyantraniliprole and Clothianidin are insecticidal preparations and thus classifiable under Heading 3808. Applying Chapter and HSN explanatory notes and GRI 3(a), the specific description for insecticidal preparations prevails over more general chemical headings; alternatively, GRI 3(b) supports classification by essential character derived from insecticidal function. Supplementary Note 2's mass-content threshold (>90%) is satisfied, bringing the goods within the specified tariff entry for technical-grade pesticides. Legislative amendments in the Finance Act, 2025 and product registration requirements under the Insecticides regime reinforce their regulatory identity as insecticides.
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      ActsIncome Tax
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