Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Learn about the AEO certification, its benefits for businesses, eligibility criteria, and the process to become a trusted economic...
Custom Duty : CBIC introduces Ekal Anubandh for single electronic bonds, reducing costs and delays for importers/exporters. Learn about its feat...
Custom Duty : Learn about the Special Valuation Branch (SVB) under Indian Customs and how it determines the value of transactions between relate...
Custom Duty : Learn about recent updates to customs refund procedures, including electronic filing on ICEGATE, improved transparency, and change...
Custom Duty : The Supreme Court rules DRI officers as proper officers for customs under Section 28, overturning past judgments and reshaping tax...
Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...
Custom Duty : This FAQ guide provides clarity on key aspects of customs duties and tariff structure updates in Budget 2025-26. Basic Customs Dut...
Custom Duty : Apply for the Indirect Tax Internship Scheme FY 2025-26 at CBIC, available for law students and graduates. Stipends and certificat...
Custom Duty : Summary of SEBI and Customs Notifications for February 2025 including amendments to duties, exemptions, and changes to specific ta...
Custom Duty : Union Budget 2025-26 proposes changes in customs duties, including exemptions for life-saving medicines, e-mobility, and support f...
Custom Duty : Delhi High Court held that the Baggage Rules would have limited application to foreign nationals and as jewellery is part of perso...
Custom Duty : CESTAT Delhi held that duty has to be paid when goods imported into an SEZ are not used for the authorised operations but are sold...
Custom Duty : CESTAT Delhi rules customs duty exemption cannot be denied if export obligations are met and EODCs issued, overturning a ₹21 cro...
Custom Duty : Delhi HC orders release of Rolex watch, criticizes Customs for relying on standard waiver forms, citing lack of due process in det...
Custom Duty : CESTAT Chennai abates Neoteric Infomatique’s customs appeal after NCLT’s approval of the resolution plan, citing Supreme Court...
Custom Duty : Notification No. 12/2025-Customs revises tariff values for crude palm oil, gold, silver, and more under the Customs Act, effective...
Custom Duty : CBIC clarifies that AIR duty drawback should not be denied based on non-duty paid inputs. Field formations must follow Circular No...
Custom Duty : The Ministry of Finance issues a corrigendum to Notification 26/2024-CUSTOMS (ADD), clarifying details on Textured Toughened Glass...
Custom Duty : India imposes a 20% countervailing duty on saccharin imports from China for five years to prevent subsidization and protect domest...
Custom Duty : The Ministry of Finance issues Notification 15/2025-Customs, amending Notification 50/2017. Changes impact S.No. 551 and 555, effe...
In exercise of the powers conferred by sub-section (1) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, and based upon the final findings of the Designated Authority published in the Gazette of India Extraordinary, Part I, Section 1, dated 26th May, 1998, that there has been import into India of Vitamin-C originating in or exported from the Peoples Republic of China and Japan below normal value, and that the Indian industrylias suffered material injury, and that the imports caused material injury to the Indian.
Kindly refer to Ministry’s Circular No. 69 /97- Customs dated 2nd December, 1997 – allowing payment of Drawback by way of fixation of Brand Rates on exports made under DEPB Scheme of those products which cannot avail MODVAT credit of the additional duty of customs (CVD) paid in cash on imported inputs, or excise duty paid on indigenous inputs, utilised in the production of export
In the case of exports of Hand loom products by the exporters, including the merchant exporters, where the Shipping Bills are certified by the Hand loom Export Promotion Council (HEPC) to the effect that goods covered by such Shipping Bills are made from Hand loom fabrics, the Customs
Notification No. 48/98- Cus. dt. 17.7.98 has been issued by the Department of Revenue (copy enclosed). This notification provides that SAD is completely and unconditionally exempt on goods imported under DEPB Scheme (Under Notification No. 34/97-Cus.). In effect, SAD would not be levied on that portion of value the duty payable on which is covered by the credit. The remaining portion of
The donee undertakes to observe the procedure, prescribed by the Assistant Commissioner of the Customs having jurisdiction, for transport of the said goods from donor to his premises and such goods shall not be used for commercial purposes, and shall not be sold, disposed of, gifted, loaned, exchanged or parted with without the permission of the said Assistant Commissioner.
Attention is invited to Ministry’s Budget Notification No. 32/98-Customs (NT) dated the 2nd June, 1998 (Copy enclosed)1 amending Rule 12(1)(a) of the Customs & Central Excise Duties Drawback Rules, 1995, with view to delegating powers of relaxation of this rule to Commissioners of Customs. Rule 12(1)(a) inter alia requires an exporter to make a declaration on the Shipping Bill that a claim for
Please find enclosed herewith a letter No. 3/36/97-98 / P & I/ (X) dated 25th May, 1998 issued by DGFT on the subject. A copy of this letter, which is self – explanatory, is enclosed herewith for necessary action
I am directed to refer your letter No. C. No.IV (16)240/ Tech/ DIII/ 98/ 2946 dated 6/5/98 on the above subject. The following issues raised by you in above mentioned letter have been examined in Board’s office
Chief Commissioner of Customs & Central Excise, New Delhi has sought clarification whether a combination of two equipments which are covered separately under two different Sl. Nos. of the same notification or two different notification can be allowed exemption under the said notification. In the instant case, the equipment was Auto Keratometer ARK 700 which is a combination of
I am directed to refer to representation dated 5th May, 1998 from M/s All India Association of Industries on the above subject. They have informed that their members are setting up various industrial projects and availing the facility of import of capital goods under leasing agreements. In case of import by different projects, the Bills of Entry are not being allowed to be filed in joint name of
