- SC : Mushroom-growing apparatus not agricultural machinery; Reiterates importance of chapter notes over trade parlance test
- AAR : Apple Watch Bands sold as ‘accessories’ not ‘parts of communication device’; Classifiable under Heading-9113
- SC : Copy of SC-judgment holding 'Fees' paid to speaker via booking-agent, not taxable as 'Event Management Service'
- SC : Copy of SC judgment holding Gazette publication as effective date for MIP on steel imports
- HC : Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity
Govt exempts COVID -19 vaccines from basic Custom duty till March 31, 2023.
Notification No. 01 /2023–Customs dated January 13, 2023
To download click here
 (1).PNG)
