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Notes


Case Laws

"Wood - Roughly squared and half squared and not further manufactured" is classifiable under Heading 44.03 of the Customs Tariff Act, 1975. - Displayor of Customs v. Soni Enterprises - 1998 (98) E.L.T. 579 (S.C.).

"Wood in rough" half squared with bark is classifiable under sub-heading 4403.90 of the Customs Tariff Act, 1975 and not under sub-heading 4407.99 ibid. - Hariram Goel & Co. v. Collector - 1994 (69) E.L.T. 715 (Tribunal). Displayor of Customs v. Soni enterprises - 1998 (98) E.L.T. 579 (S.C.)

Wood logs sawned on two sides and untouched on the rest of the sides being same as wood roughly squared and half sqaured but not further manufactured hence classifiable under sub-heading 4403.99 of the Customs Tariff Act, 1975. - A.G. Daftary v. Commissioner - 1997 (92) E.L.T. 584 (Tribunal).
 

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What is New?

Date: 20-04-2021
Notification No. 27/2021–Customs
Seeks to exempt customs duty on import of Remdesivir injection, Remdesivir API and Beta Cyclodextrin (SBEBCD) used in the manufacture of Remdesivir, up to 31st October, 2021.

Date: 20-04-2021
Notification No. 23/2021-Customs (ADD)
Seeks to amend notification No. 50/2018-Customs (ADD) dated 5th October, 2018 imposing anti-dumping duty on imports of nylon filament yarn originated in or exported from Vietnam and European Union , to exclude goods of certain specification from the scope of the anti-dumping duty.

Date: 15-04-2021
Notification No.43/2021 - Customs (N.T.)
Exchange rates Notification No.43/2021-Cus (NT) dated 15.04.2021

Date: 15-04-2021
Notification No. 42/2021-CUSTOMS (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

Date: 15-04-2021
Notification No. 44/2021-Customs (N.T.)
Seeks to amend Sea Cargo Manifest and Transhipment Regulations 2018

Date: 15-04-2021
Notification No. 22/2021-Customs (ADD)
Seeks to amend notification No. 14/2016-Customs (ADD), dated 21-04-2016, so as to extend the applicability of the said notification up to and inclusive of 20th October, 2021.

Date: 13-04-2021
Public Notice No. 01/2015-2020
Allocation of additional quantity of 3675.13 MT (raw/refined) sugar to UK under TRQ scheme for the year 2020-21

Date: 12-04-2021
Notification No. 21/2021-Customs (ADD)
Seeks to impose anti-dumping duty on imports of Normal Butanol or N-Butyl alcohol originating in or exported from European Union, Malaysia, Singapore, South Africa and United States of America for a further period of 5 years.

Date: 11-04-2021
Notification No. 01/2015-2020
Amendment in Export Policy of Injection Remdesivir and Remdesivir API.

Date: 09-04-2021
Public Notice No. 53/2015-2020-DGFT
Late cut for MEIS applications for exports made in the Financial Year 2019-20



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