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        Seeks to amend Notification No. 11/2018-Customs, dated the 2nd February, 2018 and Notification No. 11/2021-Customs, dated the 1st February, 2021 - Amends Social Welfare Surcharge and Agriculture Infrastructure and Development Cess on Gold, Silver, COINS and other Precious Matels. - 16/2026 - Customs -Tariff

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        Precious metal customs exemptions amended with revised rates and compliance conditions for imported spent catalyst and ash containing metals. Amends the customs exemption framework for gold, silver, coins and other precious metals by revising entries in Notification No. 11/2018-Customs and Notification No. 11/2021-Customs. The amendment expands and restructures tariff coverage for precious metal goods, substitutes and omits specified serial numbers, and introduces revised treatment for certain headings including gold and silver, spent catalyst or ash containing precious metals, gold, silver and platinum findings, and other goods under the relevant precious metal headings. The notification also revises the rate entries for several specified items and creates a concessional structure for imported spent catalyst or ash containing precious metals subject to compliance with specified import rules and environmental certification.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Precious metal customs exemptions amended with revised rates and compliance conditions for imported spent catalyst and ash containing metals.

                            Amends the customs exemption framework for gold, silver, coins and other precious metals by revising entries in Notification No. 11/2018-Customs and Notification No. 11/2021-Customs. The amendment expands and restructures tariff coverage for precious metal goods, substitutes and omits specified serial numbers, and introduces revised treatment for certain headings including gold and silver, spent catalyst or ash containing precious metals, gold, silver and platinum findings, and other goods under the relevant precious metal headings. The notification also revises the rate entries for several specified items and creates a concessional structure for imported spent catalyst or ash containing precious metals subject to compliance with specified import rules and environmental certification.





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                            ActsIncome Tax
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