R.K. Jain’s Guide to New Mega Customs Exemption By CA Kishore Harjani 1st Edition Nov 25

R.K. Jain’s Guide to New Mega Customs Exemption By CA Kishore Harjani 1st Edition Nov 25

R.K. Jain’s Guide to New Mega Customs Exemption By CA Kishore Harjani 1st Edition Nov 25

Content

The Present Publication is the November 2025 Edition, authored and edited by CA. Kishore Harjani, with the following noteworthy features:

• [Comprehensive Comparative Study] Presents a side-by-side analysis of 31 rescinded notifications vis-à-vis the New Mega Notification (45/2025-Cus.), allowing seamless cross-referencing
• [Rationalised Framework Explained] Explains how overlapping and redundant entries have been merged and renumbered for uniform interpretation and ease of compliance
• [Analytical Commentary & Cross-references] Each exemption entry is supported by expert notes, legislative intent, and practical implications
• [HSN Code Mapping Guide] Includes a dedicated section on HSN mapping as per the Ministry of Commerce’s harmonised nomenclature alignment
• [Ease of Use] Features restructured tables, indexed cross-references, and commentary designed for quick reference during audits, filings, or import clearances
• [International Alignment] Highlights how the revised notification brings India’s exemption framework closer to global best practices in transparency and review mechanisms

The coverage of the book is as follows:

• Full Text of the New Mega Customs Exemption Notification No. 45/2025-Cus
• Comparative Tables juxtaposing rescinded notifications with their corresponding entries under the new notification
• Analysis of Linked Notifications—Nos. 44/2025-Cus. (Cesses), 46/2025-Cus., and 47/2025-Cus. (specific commodity revisions)
• Cross-referencing Examples demonstrating mapping between old and new S. Nos
• Analytical Notes explaining the rationale for inclusion, omission, or modification of exemption conditions
• Appendices containing all relevant notifications and clarifications for reference

About the author