Tariff value notification fixes import valuation for edible oils, brass scrap and poppy seeds for customs duty assessment.
Notification fixes tariff values for specified commodities by listing US dollar per metric tonne values for edible oils (various palm oil and palmolein types and crude soybean oil), brass scrap (all grades), and poppy seeds, with most edible oil entries unchanged and brass scrap and poppy seeds assigned specific tariff figures to serve as benchmark import valuation for customs duty assessment.

Export of services: delivery and foreign use determine export status and refund eligibility under service tax rules.
Export of services and related claims for exemption, rebate or refund hinge on functional delivery and use by a foreign recipient, receipt (or deemed receipt) in convertible foreign exchange, and satisfaction of rule-based conditions for input-service nexus. Procedural formalities are important but treated as technical where substantive export conditions are met. Temporal limits and notification amendments govern eligibility for refund of unutilized Cenvat credit and rebate of service tax.