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It has come to the notice of the Board that the classification of rings and seals of plastic for use in hydraulic cylinders is not being uniformly made in the Customs Houses/ commissionerates. Whereas in some Customs Houses there are being classified as parts of hydraulic cylinders under heading 8412.90 of the Custom
Notification No. S.O.164(E)-Income Tax In exercise of the powers conferred by clause (a) of sub-section (2) of section 119 of the Income-tax Act, 1961 (43 of 1961), read with rule 111B of the Income-tax Rules, 1962, the Central Government hereby specifies that the time limit of 3 years for sale of attached immovable property under rule 68B of Schedule II to the Income-tax Act, 1961 (43 of 1961), is to be extended to 4 years
