https://www.taxtmi.com/highlights?id=101895 Semi-manufactured gold, including sheets, plates, wires, rods and bars, falls under Heading 7108 and the appropriate tariff item of sub-heading 7108 13 based on purity and specifications. Under Notification No. 46/2011-Customs, such goods may receive ASEAN preferential tariff treatment only where origin rules, documentary requirements and other prescribed conditions are met. Customs duty preference does not remove separate import-policy requirements. The Advance Ruling Authority's jurisdiction covers classification, notification applicability, valuation and origin, but not the validity, enforceability or treaty-consistency of Foreign Trade Policy restrictions; those matters remain for competent authorities under the relevant law. en-us Tue, 21 Jul 2026 08:32:06 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101895 Semi-manufactured gold, including sheets, plates, wires, rods and bars, falls under Heading 7108 and the appropriate tariff item of sub-heading 7108 13 based on purity and specifications. Under Notification No. 46/2011-Customs, such goods may receive ASEAN preferential tariff treatment only where origin rules, documentary requirements and other prescribed conditions are met. Customs duty preference does not remove separate import-policy requirements. The Advance Ruling Authority's jurisdiction covers classification, notification applicability, valuation and origin, but not the validity, enforceability or treaty-consistency of Foreign Trade Policy restrictions; those matters remain for competent authorities under the relevant law. Highlights Customs Tue, 21 Jul 2026 08:32:06 +0530 https://www.taxtmi.com/highlights?id=101895