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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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Other Miscellaneous changes
1 | To rephrase the existing entry to make the intention explicitly clear that prawn feed, shrimp larvae feed in any form are entitled to concessional rate of 5% whereas fish feed in pellet form only attracts 5% |
2 | To include HS 8486 in the notification No. 25/1998-Customs so as to explicitly exempt from BCD all the machines used for the manufacture of semi-conductors as included in the notification |
3 | To include “Headphones, earphones and combined microphone/speaker sets of Line Telephone handsets” in notification No. 25/2005-Customs dated 1st March 2005 as these items were included in the ITA agreement, by changing the description of goods against tariff sub heading 8518 30 00 |
4 | To amend entry at S. No. 6A of the notification No. 57/2017-Customs so as to explicitly exclude microphones, receivers, speaker, connectors and SIM socket from the said entry |
Customs tariff amendments extend concessional feed treatment and explicitly exempt specified semiconductor machines and audio components from BCD. The amendments confirm that prawn feed and shrimp larvae feed in any form attract a concessional rate of 5%, while fish feed qualifies only in pellet form; propose inclusion of HS 8486 to exempt semiconductor manufacture machines from basic customs duty; add headphones, earphones and combined microphone/speaker sets to tariff subheading 8518 30 00 consistent with ITA commitments; and amend notification No. 57/2017-Customs to explicitly exclude microphones, receivers, speakers, connectors and SIM sockets from a concession entry.
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