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Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
The Central Excise (Amendment) Rules, 2026 insert identical provisos in rules 18 and 19 to exclude motor spirit (petrol), high-speed diesel oil and aviation turbine fuel from the rebate and export-without-payment-of-duty framework, except where exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka. The amendment takes immediate effect and narrows the scope of export concessions for these specified petroleum products, while preserving the stated exception for exports by Public Sector Oil Companies to the named neighbouring countries.
The Central Excise (Amendment) Rules, 2026 insert identical provisos in rules 18 and 19 to exclude motor spirit (petrol), high-speed diesel oil and aviation turbine fuel from the rebate and export-without-payment-of-duty framework, except where exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka. The amendment takes immediate effect and narrows the scope of export concessions for these specified petroleum products, while preserving the stated exception for exports by Public Sector Oil Companies to the named neighbouring countries.
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