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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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Amendment in Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items 2012

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....hereby makes the following amendment, with immediate effect, in the Appendix 3 to Schedule -2 of ITC (HS) Classifications of Export and Import Items as notified in DGFT Notification No. 5/2015-20 dated 24th April 2017 and No. 13/2015-20 dated 28.06.2017:- A. Under the heading "Items on the SCOMET List are organized in the following categories" : (i) Category 2: Micro-organisms, toxins: The entry under Category 2H shall be substituted with the following: Genetic Elements and Genetically-modified Organisms' (ii) Category 7: Electronics, computers, and information technology including information security: The entry against Category 7 containing sub-categories 7A, 7B, 7C, 7D and 7E and the entries relating thereto shall be s....

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....or in part. For the purposes of the genetic elements control, nucleic acids from an inactivated organism, virus, or sample are considered recoverable if the inactivation and preparation of the material is intended or known to facilitate isolation, purification, amplification, detection, or identification of nucleic acid(s). (3) Endow or enhance pathogenicity is defined as when the insertion or integration of the nucleic acid sequence(s) are likely to enable or increase a recipient organism's ability to be used to deliberately cause disease or death. This might include alterations to (not limited to) inter alia: virulence, transmissibility, stability, route of infection, host range, reproducibility, ability to evade or suppress host im....

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.....' G. SCOMET entry 3D006 shall be substituted as follows:- '3D006 Fermenters (1) Fermenters capable of cultivation of micro-organisms or of live cells for the production of viruses or toxins, without the propagation of aerosols, having a total internal volume of 20 litres or greater; (2) Components designed for such fermenters, as follows:- a. cultivation chambers designed to be sterilized or disinfected in situ; b. cultivation chamber holding devices; or c. process control units capable of simultaneously monitoring and controlling two or more fermentation system parameters (e.g. temperature, pH, nutrients, agitation, dissolved oxygen, air flow, foam control). Technical Note: Fermenters include bioreactors (including sin....

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....007.b.operating at a power greater than 50kW. ' J. After the SCOMET entry 4A031 and the entry relating thereto, the following entry shall be inserted:- '4A032 Target assemblies and components for the production of tritium as follows:- a. Target assemblies made of or containing lithium enriched in the lithium-6 isotope specially designed for the production of tritium through irradiation, including insertion in a nuclear reactor; b. Components specially designed for the target assemblies specified in 4A032.a. Technical Note: Components specially designed for target assemblies for the production of tritium may include lithium pellets, tritium getters, and specially-coated cladding.' K. SCOMET entry 5C013 shall be substituted....

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....ower output may also be referred to on product data sheets as output power, saturated power output, maximum power output, peak power output, or peak envelope power output. 2. For purposes of 8A301.b 1, 'vacuum electronic devices' are electronic devices based on the interaction of an electronic beam with an electromagnetic wave propagating in a vacuum circuit or interacting with radio-frequency vacuum cavity resonators. 'Vacuum electronic devices' include klystrons, travelling-wave tubes, and their derivatives. 3. 'Vacuum electronic devices' and cathodes, as follows:- Note 1: 8A301.b 1 does not apply to 'vacuum electronic devices' designed or rated for operation in any frequency bands and having all of the ....