Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
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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