Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...
Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...
Custom Duty : The article argues that the sharp increase in gold import duty was triggered by pressure on India’s forex reserves, rising oil p...
Custom Duty : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...
Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...
Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...
Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...
Custom Duty : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...
Custom Duty : CAAR Delhi classified Moving Style under Tariff Item 8528 59 00 and Floor Stand under 8529 90 90, applying Chapter Notes 6(D), 6(E...
Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...
Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...
Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...
Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...
Finance Ministry has curtailed the zero-duty period for Yellow Peas imports, limiting it to Bills of Lading issued on or before 31st October 2025.
The Ministry of Finance issued Notification 46/2025-Customs, reducing the import duty and AIDC on Yellow Peas to 10% and 20% respectively, effective November 1, 2025.
CAAR Delhi held that Spectrum Analysers designed for 3GPP/LTE/5G NR telecom testing are specially designed for telecommunications and must be classified under Customs Tariff Item 9030 40 00. The ruling rejects departmental claims of general-purpose use and reaffirms the principle that a specific tariff entry prevails over a residuary one.
CAAR Delhi holds that the R&S® CMA180 Radio Test Set, designed for testing two-way radios and communication systems, is “specially designed for telecommunications” and must be classified under CTI 9030 40 00, rejecting the department’s claim for general-purpose classification.
Rohde & Schwarz India sought an Advance Ruling on classifying the PVT 360A Performance Vector Tester under Customs Tariff Item (CTI) 9030 40 00 (specially designed for telecommunications) for nil Basic Customs Duty (BCD), instead of the residual CTI 9030 89 90 (other instruments).
CAAR, Mumbai, ruled that Thermal Printer Ribbons are essential parts of thermal printers and classifiable under CTH 8443 99 59, rejecting classification under Heading 9612 meant for inked ribbons.
CAAR Mumbai held that VitalArmor Ca M10, a milk-derived mineral concentrate, is a dietary supplement classifiable under Heading 2106 90 99, rejecting its classification as a chemical compound or whey product.
CESTAT Delhi held that Epoxy Resin imported was an impregnation resin and goods were duly cleared by customs under DFIA licence as ‘impregnation resin’. Accordingly, demand of duty denying benefit of DFIA licence cannot be sustained.
CESTAT Kolkata held that silk fabric with 85% or more silk excluding Noil Silk is classifiable under Customs Tariff Heading 5007 2090 and cannot be classified as Noil Silk Fabric under Customs Tariff Heading 5007 1000. Accordingly, re-classification of goods not sustainable.
CESTAT Mumbai held that refund claims under Section 27 cannot invoke extended limitation if the bill of entry was assessed under Section 17 and not provisionally under Section 18 of the Customs Act.
