https://www.taxtmi.com/article/detailed?id=17059 Deletion or renumbering of a Customs Tariff or DGFT ITC(HS) item does not itself remove taxability or regulation of the goods. Goods continue to be classified under the revised tariff structure using applicable interpretative rules, notes, and descriptions. Customs duty, GST, exemptions, licensing, restrictions, and preferential benefits depend on the successor classification and relevant notifications, not the deleted number alone. Changes operate prospectively unless expressly otherwise. Businesses must identify replacement codes and update customs, trade-policy, and internal compliance records. en-us Thu, 30 Jul 2026 09:39:46 +0530 Thu, 30 Jul 2026 09:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17059 Deletion or renumbering of a Customs Tariff or DGFT ITC(HS) item does not itself remove taxability or regulation of the goods. Goods continue to be classified under the revised tariff structure using applicable interpretative rules, notes, and descriptions. Customs duty, GST, exemptions, licensing, restrictions, and preferential benefits depend on the successor classification and relevant notifications, not the deleted number alone. Changes operate prospectively unless expressly otherwise. Businesses must identify replacement codes and update customs, trade-policy, and internal compliance records. Articles Customs - Import - Export - SEZ Thu, 30 Jul 2026 09:39:46 +0530 https://www.taxtmi.com/article/detailed?id=17059