Centax Customs Tariff India 2 Volumes Set R K Jain
Centax Customs Tariff India 2 Volumes Set R K Jain
Description
Incorporating Import and Export Duty Schedule based on HSN, along with new rates of Import and Export duties with Exemption Notifications, Departmental Clarifications & Case law. Customs Law Manual Contains revised and up-to-date text of Customs Act, 1962, all Rules, Regulations, Orders & Notifications issued thereunder along with all Allied Acts and Rules, with Forms and Proformas.
Customs duty which came into vogue as customary offering of gifts to the King by Merchants entering a kingdom have come a long way and are now one of the most important source of Revenue as well as import regulations across the World. With increasing International trade, co-operation between Nations on Customs related matters is of prime importance and has to be continuing process. Keeping this thing in view, C.B.E. & C. has recently created a new full-fledged Directorate, namely Directorate of International Customs to assist it in international matters. Earlier this work was being looked after by a small wing in C.B.E. & C.On domestic front, the Customs side has fully adapted itself to the changes brought about by the introduction of GST and levy of IGST on imported goods. The procedure and notifications, wherever required, have suitably been amended to align them with GST law. Keeping in view the difficulties faced by the Trade, rates of IGST have been slashed considerably from the originally notified rates. These changes would have their impact an Customs Revenue also