Transfer pricing adjustments for software services, corporate guarantees, expense characterisation and foreign tax credit affirmed under arm's length ...
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Safeguard duty on import of non-alloy and alloy steel flat products is to be administered through system-based qualifiers in the Single Window Table of the Bill of Entry, so that exempted categories are not charged duty and eligible imports can be cleared smoothly. Importers claiming exemption must declare the specific info code and related details prescribed in the annexure. The circular maps exemption codes for CIF price thresholds, developing-country origin-based exclusions, and products excluded from the scope of the notification, enabling electronic filing and uniform implementation by customs officers.
Safeguard duty on import of non-alloy and alloy steel flat products is to be administered through system-based qualifiers in the Single Window Table of the Bill of Entry, so that exempted categories are not charged duty and eligible imports can be cleared smoothly. Importers claiming exemption must declare the specific info code and related details prescribed in the annexure. The circular maps exemption codes for CIF price thresholds, developing-country origin-based exclusions, and products excluded from the scope of the notification, enabling electronic filing and uniform implementation by customs officers.
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