Loading...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Notifications - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • GST
  • GST - States
  • Customs
  • DGFT
  • SEZ
  • FEMA
  • Companies Law
  • SEBI
  • IBC
  • Law of Competition
  • LLP
  • Trust and Society
  • Money Laundering
  • Labour laws
  • Bharatiya Nyaya
  • Indian Laws
  • Wealth-tax
  • Service Tax
  • Central Excise
  • Central Sales Tax
  • VAT - Delhi
Year: ?
Publishing Year
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Notifications
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
Wind-operated electricity generators - Parts [Chapter 85]
Show AI Summary
Duty exemption for wind-generator parts on import for maintenance, conditional on official certification by a Deputy Secretary.
Parts of wind-operated electricity generators listed in the First Schedule to the Customs Tariff Act, 1975, when imported for maintenance, are exempt from the whole of the customs duty specified in that Schedule and from the whole of the additional duty under section 3 of the Customs Tariff Act, subject to production at clearance of a certificate from an officer not below the rank of Deputy Secretary in the Department of Non-Conventional Energy Sources specifying the parts and quantities and recommending the exemption.
Generating sets etc. [Chapter 85]
Show AI Summary
Exemption of additional customs duty on imported large-capacity power generation machinery, relieving such imports from additional tariff.
The Central Government exempts imported machinery and equipment for generation of electrical power, including generating sets meeting the specified capacity threshold, from the whole of the additional duty leviable under the Customs Tariff, on the stated satisfaction of public interest.
Pesticide intermediates [Chapter 28]
Show AI Summary
Addition of pesticide intermediates to the exemption annexure under central excise notification alters tariff coverage.
The Government, invoking section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 43/88-Central Excises by inserting three new Annexure entries after Sl. No. 41-Sl. Nos. 42-44-naming Cumene; Parachloro-N-Isopropyl Aniline; and Methyl chlorofermate, thereby expanding the list of pesticide intermediates covered by the miscellaneous exemptions schedule.
Goods imported by airports authorities [Heading 85.41]
Show AI Summary
Customs duty exemption for airport authorities permits reduced customs duty and waiver of additional duty with DGCA certificate.
The Central Government exempts navigational, communication, air traffic control and landing equipment and spares imported by the National Airports Authority or the International Airports Authority from customs duty in excess of a capped ad valorem rate and from the additional duty under section 3 of the Customs Tariff Act, subject to production at clearance of a certificate from the Director General of Civil Aviation that the goods are required for modernisation of airport facilities and recommending the exemption.
Electrical/electronic goods [Chapter 85]
Show AI Summary
Customs duty exemption caps ad valorem liability on specified electrical imports, limiting duty to a prescribed rate.
The Central Government exempts specified electrical and electronic goods in certain Chapter 85 sub headings from customs duty insofar as the duty exceeds the amount calculated at a capped ad valorem rate on importation, thereby limiting customs liability to the amount calculable at that ad valorem rate.
Raw materials and consumables for undiffused silicon wafers [Chapters 28, 35, 39, 68, 70, 81 and 82]
Show AI Summary
Customs exemption for raw materials for undiffused silicon wafers permits reduced duty subject to technical certification and bonded security.
Exemption reduces customs duty on listed goods imported for manufacture of undiffused silicon wafers to an effective ad valorem rate of thirty five percent and waives additional duty under section three, subject to certification by a senior technical officer that the goods are required for that manufacture and to an importer bond securing payment of duty for any goods not proved to have been used for the declared purpose.
Machinery and electrical/electronic goods etc. [Chapters 38, 84, 85, 90]
Show AI Summary
Customs tariff amendment adjusts ad valorem exemption rates and revises eligible machinery and component categories.
The Central Government amends multiple customs exemption notifications by substituting specified ad valorem exemption rates, altering figures and entries in annexed Tables, inserting additional eligible machinery and component items, and modifying scope and administrative condition clauses-thereby changing which machinery and electrical/electronic goods are eligible for concessions and the applicable exemption percentages.
Software in source code as printed matter on paper - Books & products of printing industry [Chapter 49]
Show AI Summary
Customs duty exemption for printed source code: imported software on paper exempted from customs and additional duty.
Printed source code imported as printed matter classified under books and printing products is exempted from the whole of the basic customs duty specified in the First Schedule and from the whole of the additional customs duty leviable under the Customs Tariff Act, by executive notification invoking statutory power to grant exemptions in the public interest.
Electronic industries raw materials and piece parts for specified end-uses in electronics industry [Chapter 85]
Show AI Summary
Customs exemption for specified electronic inputs reduces duty where certified for declared manufacturing end use, subject to bond.
Exemption notification grants conditional customs duty relief on specified tariff items imported for manufacture of designated electronic goods by capping duty at a specified ad valorem rate, subject to certification of end use by authorised technical officers (except for imports under supplementary licences) and the importer's execution of a bond payable to the Assistant Collector of Customs to cover the duty difference for quantities not proved to have been used for the declared purpose.
Computers and computer peripherals [Chapter 84]
Show AI Summary
Customs exemption for computer peripherals: imports limited to duty only up to a fixed ad valorem cap, excluding certain items.
Notification exempts specified computer goods falling under the stated First Schedule tariff heading from customs duty in excess of the amount calculated at a prescribed ad valorem rate, superseding an earlier notification; certain peripherals - dot matrix printers, floppy disk drives, line printers, computer keyboards, video display monitors/terminals and monochrome graphic terminals - are explicitly excluded from the exemption.
Machinery for commercial tool rooms [Chapter 84]
Show AI Summary
Customs exemption amendment updates eligible tool-room machinery descriptions and precision specifications for commercial tool rooms.
Central Government, invoking powers under sub-section (1) of section 25 of the Customs Act, amends the annexed Table of an earlier customs exemption notification by substituting four entries detailing machinery eligible for tool-room exemptions: a precision surface grinding machine with specified longitudinal and traverse accuracy; a profile projector with coordinate table and micron-level accuracy; a single-spindle die-sinking/copy milling machine with stated spindle diameter and table load and optional CNC; and a multi-axis NC/CNC spark erosion machine with defined positioning and repeatability accuracy.
Fork-lift trucks and machines for printing etc. [Chapter 84]
Show AI Summary
Customs duty exemption reduces payable duty to prescribed ad valorem rates for specified machinery tariff headings on imports.
Exemption restricts customs duty on specified imports to the ad valorem rates stated in the notification by relieving goods under certain First Schedule sub-headings from duty in excess of the amount calculated at those rates; it covers sub-headings 8427.10 and 8427.20 at 55% ad valorem and sub-heading 8442.50 at 35% ad valorem for imports into India.
Machines for building materials [Chapter 84]
Show AI Summary
Customs exemption for imported machinery used in flyash and phosphogypsum building materials, subject to certification and compliance.
The Central Government exempts specified goods in Chapters 82 or 84 imported for use in flyash based and phosphogypsum based building materials from customs duty in excess of an amount calculated at 35 per cent ad valorem and from the whole of the additional duty under section 3 of the Customs Tariff Act, subject to certification by an officer not below Deputy Secretary in the Ministry of Urban Development and an importer undertaking to use the goods as specified, with liability to repay the duty differential on breach.
Cigarettes [Chapter 24]
Show AI Summary
Excise exemption for specified cigarettes limits duty to prescribed rates and apportions liability between basic and additional duties.
Notification exempts cigarettes under tariff sub heading 2403.11 from excise and additional duty to the extent that duty does not exceed prescribed per thousand rates, distinguishes non filter and filter cigarettes by length bands with specified rates, and requires apportionment of the duty levied within those limits between the basic schedule levy and the additional duty in a 65:35 ratio.
Wheel chairs [Chapter 84]
Show AI Summary
Customs exemption for flanged radial bearings allows reduced duty for wheelchair manufacture, subject to certification and importer undertaking.
Central Government exempts specified flanged radial bearings imported for manufacture of wheel chairs from customs duty in excess of an amount calculated at the rate of 35 per cent ad valorem and from the whole of the additional duty under Section 3, subject to certification by an Additional Industrial Advisor and an importer undertaking that the goods will be used for the specified purpose; non-compliance attracts liability to pay the duty difference. Applicable specifications: Type ASF 107-3; outer diameter 34.93/35.05 mm; bore diameter 12.7/12.8 mm; weight 53 grams.
Dyeing/sewing machines [Chapter 84]
Show AI Summary
Customs duty exemption on specified textile dyeing and high-speed sewing machines subject to certificate-based conditions.
Exemption is granted for specified dyeing machines and high speed industrial sewing machines and their component parts from customs duty in excess of a stated ad valorem rate and from the entire additional duty under the Customs Tariff Act, subject to a certificate at clearance describing and quantifying component parts. Certificates must be issued by designated officers of the Directorate General of Technical Development or authorised State industrial officers for firms in the small scale sector.
Machine tools - Parts thereof [Chapter 84]
Show AI Summary
Customs exemption for machine tool parts: conditional import relief requires certification, undertaking, recordkeeping, and repayment safeguards.
The Central Government exempts parts imported for initial setting up, assembly or manufacture of articles under headings 84.56-84.66 from customs duty in excess of a specified base amount and from additional duty, subject to certification by designated authorities, an importer's undertaking to use the parts for specified purposes, maintenance and production of certified accounts within a limited period, and payment of differential duty if conditions are breached; CNC systems and components are excluded.
Parts for manufacture of specified textile machines [Chapter 84]
Show AI Summary
Customs exemption for textile machine parts-conditional relief from excess and additional duty subject to certification and undertakings.
Exempts imported parts required for initial setting up, assembly or manufacture of specified textile machines from customs duty above a prescribed ad valorem floor and from additional duty, conditioned on certification by designated industrial or textile authorities, an undertaking by the importer to use the parts for the stated purposes, maintenance and production of certified consumption accounts within a prescribed period, payment of differential duty on non compliance, and an express exclusion for CNC systems and their components.
Ball and roller bearings and their parts [Chapter 84]
Show AI Summary
Customs duty rates for ball and roller bearings amended, specifying ad valorem and specific duties by size and weight.
Substitution of the prior customs Table establishes differentiated import duties for ball and roller bearings and their parts: specified small-diameter ball and taper/roller bearings are subject to per-bearing specific duties by bore diameter, while other bearings attract combined ad valorem-plus-specific duties based on net weight bands or uniform ad valorem rates. Inner and outer rings and cups/cones generally bear the duty applicable to the parent bearing; other parts are charged a uniform ad valorem rate.
Machinery and electrical/electronic goods [Chapters 84 and 85]
Show AI Summary
Customs tariff amendment prescribes specific duty rates for selected machinery and electrical/electronic goods under an amended schedule.
An amendment substitutes a new tariff Table for machinery and electrical/electronic goods under Chapters 84 and 85, pairing specified tariff headings and product descriptions with prescribed ad valorem duty rates; the Central Government exercised its Customs Act powers in the public interest to replace the prior Table and fix the operative classifications and duties for the listed goods.

Notifications

Back

All Notifications

Showing Results for :
Reset Filters
No Records Found

Notifications

Back

All Notifications

Showing Results for : Reset Filters

Topics

Acts Income Tax