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I am directed to refer to the subject mentioned above and to say that a doubt has been raised as to whether palm stearine is classifiable under CTH 15.11 or 38.23 of the Customs Tariff.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the erstwhile Ministry of Finance (Department of Revenue), No. 39/96-Customs, dated the 23rd July, 1996, namely.
Notification No. 361-Income Tax This notification shall take effect on and from the date of its publication in the Official Gazette. [F.No.187/11/2001-ITA-I]
Notification No. 362-Income Tax In the notification of the Government of India in the erstwhile Ministry of Finance bearing S.O. 657(E) dt. 21st June, 2002, published on the 31st June, 2002, in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (ii) for “Housing Development Financial Corporation Limited” read “Housing Development Finance Corporation Limited”.
Notification No. 360-Income Tax This notification shall take effect on and from the date of its publication in the Official Gazette.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 64/95-Central Excise, dated the 16th March,1995 [G.S.R. 256(E), dated the 16th March,1995] and was last amended by notification No. 25/2002-Central Excise, dated the 11th April, 2002[G.S.R. 276(E), dated the 11th April, 2002.
The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 36/2001-CUS. (N.T.), dated, the 3rd August, 2001 [ S.O. 748 (E), dated, the 3rd August, 2001] and was last amended vide notification No. 73/2002- CUS.(N.T.), dated, 26th November, 2002.