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-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Customs exemption and cess schedules for gold, silver, coins and other precious-metal goods are revised by amending Notifications 11/2018-Customs and 11/2021-Customs. The concessional entries are expanded to cover additional tariff headings, including 7107, 7109, 7111, 7112 and 7118, while certain entries are omitted or substituted. Social Welfare Surcharge rates are updated for specified precious-metal goods, including spent catalyst or ash containing precious metals, gold and silver findings, and goods covered by the relevant exemption notification, with separate rates or nil treatment as prescribed. The changes also impose procedural conditions for imported spent catalyst or ash, including an undertaking on precious-metal content and a Ministry of Environment certificate. The notification takes effect from 13 May 2026.
Customs exemption and cess schedules for gold, silver, coins and other precious-metal goods are revised by amending Notifications 11/2018-Customs and 11/2021-Customs. The concessional entries are expanded to cover additional tariff headings, including 7107, 7109, 7111, 7112 and 7118, while certain entries are omitted or substituted. Social Welfare Surcharge rates are updated for specified precious-metal goods, including spent catalyst or ash containing precious metals, gold and silver findings, and goods covered by the relevant exemption notification, with separate rates or nil treatment as prescribed. The changes also impose procedural conditions for imported spent catalyst or ash, including an undertaking on precious-metal content and a Ministry of Environment certificate. The notification takes effect from 13 May 2026.
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