Regulation 16L requires advertisements by regulated entities to be true, fair, accurate, complete and unambiguous, with clear disclosures for examples, statistical data, graphs and charts. It prohibits misleading presentation, exploitation of investor inexperience, excessive complex language, and incentives for trading, service use, account activation, investments or mobile application downloads. Suspended entities cannot advertise. Unauthorised third-party advertisements require action within seven days, reporting to the supervisory body, and prominent website disclosure of the incident and action taken.

Celebrity endorsements may promote a regulated entity at the brand or entity level and may identify its products or services. They cannot contain direct or indirect inducements or claims concerning a particular product or service. Advertisements featuring celebrities require prior supervisory approval, or approval from the Board where no supervisory body has been specified. Endorsement costs cannot be passed to clients or charged to a mutual fund scheme, and prescribed disclaimers must be included.

Equal treatment in land acquisition requires uniform compensation where lands are similarly situated, acquired under the same notification, and taken for the same project. Land in the same village with comparable potential for non-agricultural and urban use qualifies for parity with comparable acquired lands. Market value was assessed at Rs.105 per square foot, together with applicable solatium and statutory benefits.

Regulation 16J excludes educational, factual, regulatory, client-responsive and other specified non-promotional communications from advertisement classification. Educational communications require minimal incidental branding, no promotional call-to-action or inducement, and post facto reporting where supported by earmarked education and awareness funds. Research shared with existing clients or investors must not claim entity performance. Any communication promoting products or services, or soliciting interest in them, is treated as an advertisement.

Regulation 16I requires each advertisement by a regulated entity to state its name, SEBI registration number and, where applicable, logo, and to display or communicate Board-specified disclaimers in the prescribed manner. For SMS, pop-ups, push notifications and comparable character-limited electronic communications, where those details and disclaimers cannot be included, a hyperlink to the relevant material on the regulated entity's official website is required.

Regulation 16H applies the Common Advertisement Code to every advertisement issued by a regulated entity concerning products or services within the Board's regulatory purview. Its coverage depends on the issuer being a regulated entity and the advertisement relating to products or services under that regulatory purview.

Advertisement covers communications, endorsements and representations distributed through print, broadcast, digital, outdoor and similar media for promoting, inviting or soliciting engagement with a regulated entity's products, services, brand or entity. Celebrity includes specified public figures, influencers, sports persons, programme participants, virtual influencers and persons capable of influencing viewers, but excludes specified senior personnel of an issuing regulated entity appearing in its advertisement. Regulated entities include securities-market intermediaries, mutual funds, asset management companies and portfolio managers, with designated supervisory bodies assigned to each category.

Registered persons with aggregate turnover of up to Rs. 1.5 crore in the preceding or current financial year may follow a special procedure for furnishing outward-supply details. Eligible persons may furnish FORM GSTR-1 quarterly for supplies of goods, services, or both. The quarterly filing dates cover the periods from July-September 2018 through January-March 2019, while related time limits for furnishing details or returns are to be notified subsequently.

Interactive Display Systems (ViewBoard) are classifiable under subheading 84714190 as automatic data processing machines where they satisfy the Chapter 84 conditions for storing programmes and data, free programmability, user-specified arithmetical computation, and logical programme execution. Their in-built CPU, RAM, storage, Android operating system, touchscreen, network access, and ability to install software and independently process, store and manipulate data support that classification. The monitor provisions do not apply because the systems are not separately presented display units and display is only one of several independent functions.

Land acquisition market value may be determined from comparable sale instances in neighbouring areas where no sale exemplars exist within the same revenue estate. Appropriate deductions must account for differences in the acquired land's location and characteristics. The valuation exercise treated the available evidence as the best material for assessing market value, and no additional material supported a higher valuation. The market values fixed by the High Court therefore remain applicable, with compensation to be deposited and disbursed according to law.

Unregistered persons may seek GST refund after cancellation of construction-service agreements or premature termination of long-term insurance policies where the supplier's credit-note period has expired. The applicant must obtain temporary registration, complete Aadhaar authentication, provide a PAN-linked bank account, and file FORM GST RFD-01 with statement 8, supplier certification, and evidence of having borne the tax incidence. Separate claims and registrations are required for different suppliers or jurisdictions. The cancellation letter determines the relevant date where services remain unprovided, and a partial supplier repayment permits only proportionate tax refund.

Origin declarations require approved exporters or status holders to identify the parties, shipment, goods, invoices, and applicable origin criteria. Each good must be described with its six-digit HS code, packaging details, quantity or weight, and invoice particulars, while all relevant origin grounds must be marked. Third-party invoices require disclosure where known, and retrospective issuance requires an explanatory remark. The declarant must certify the accuracy of the information, compliance with issuance conditions, and the country of origin of the goods.

Certificate of Origin requirements require identification of the parties, shipment details, invoice information, goods particulars, and applicable origin criteria. Each entry must include the six-digit HS code, detailed goods description, package details, measurement, and invoice particulars. The exporter must declare the accuracy of the information, compliance with issuance conditions, and country of origin. The issuing authority certifies the declaration after control. Retrospectively issued certificates require an explanatory endorsement, while replacement certificates for theft, loss, or destruction must be marked as certified true copies.

Product-specific origin criteria under the India-New Zealand Free Trade Agreement determine whether goods qualify as originating for preferential tariff treatment. A change in tariff classification requirement applies only to non-originating materials, and excluded classifications cannot be used as non-originating materials to meet that requirement. Alternative requirements are satisfied by meeting any one stated alternative, whereas multiple conditions must all be fulfilled. Wholly obtained status, tariff changes at chapter, heading or sub-heading level, qualifying value content, and melt-and-pour production requirements apply according to the relevant HS classification.

Electronic exchange of origin data is required between India and New Zealand. An electronic system for exchanging Certificate of Origin information must be established when the Agreement enters into force. Within 12 months, the Parties must establish a system for other Proofs of Origin. Additional forms, including Origin Declarations, may be introduced only where the system can verify the authenticity of self-declarations.

The Technical Committee on Rules of Origin consists of government representatives responsible for rules-of-origin matters. At the request of either Party, it consults in person or virtually to secure effective, uniform, and consistent administration, enable cooperation, and resolve issues. It also considers amendments or modifications to origin requirements and Annexures to accommodate changes to the Harmonized System, technology, production processes, or related matters.

Information obtained by the competent authority or customs administration of the importing Party may be used for determining a good's origin and in related legal proceedings, subject to each Party's law. Each Party must protect that information from unauthorised disclosure in accordance with its respective law.

Proof of Origin cannot be rejected for minor errors or discrepancies, including slight inconsistencies between documents, minor omissions, spelling, typing or formatting errors, or entries extending beyond a designated field, where the defects do not create doubt about the originating status of the goods.

Preferential tariff treatment, subject to rule 25, applies to originating goods being transported from the exporting Party to the importing Party when the Agreement enters into force. It also applies to originating goods not released from customs control, including goods stored in a bonded warehouse regulated by the importing Party's customs administration.

Civil, administrative and, where appropriate, criminal sanctions apply to violations of customs laws and regulations concerning rules of origin and entitlement to preferential tariff treatment. Importers, exporters, producers, approved exporters and status holders may be penalised under applicable law for incorrectly representing material information relevant to determining a good's origin.