Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Ammonium nitrate classifiable under tariff item 3102 30 00 is exempted from Agriculture Infrastructure and Development Cess to the extent it exceeds the rate specified as nil, resulting in no cess charge on that goods description during the notified period. The exemption is issued under the Customs Act, 1962 read with the Finance Act, 2021, and applies from 2 April 2026 up to and including 30 June 2026. It operates as a limited-time customs exemption tied to the specified tariff item and product description.
Ammonium nitrate classifiable under tariff item 3102 30 00 is exempted from Agriculture Infrastructure and Development Cess to the extent it exceeds the rate specified as nil, resulting in no cess charge on that goods description during the notified period. The exemption is issued under the Customs Act, 1962 read with the Finance Act, 2021, and applies from 2 April 2026 up to and including 30 June 2026. It operates as a limited-time customs exemption tied to the specified tariff item and product description.
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