The contents displayed on this website may be downloaded, subject to copyright and proprietary information exclusively retained with CBIC and terms of this policy. The contents of this website shall not be distributed, modified, transmitted, used, reused, made derivative works of, reported for public or commercial purposes, including, text, images, audio, and video or otherwise, without the prior written permission of CBIC. However, subject to the above, the materials and contents have to be used accurately and strictly for the permitted purpose and not in a derogatory manner or in a misleading context. Wherever such materials and contents are being used, the source must be prominently acknowledged. The above permission to use any material featured on this website shall not extend to any material featured on this website which is explicitly identified as being the copyrighted property of a third party. Authorization to reproduce such copyrighted material must be obtained from the copyright holders concerned.

These policies shall be governed by and construed in accordance with the Indian Laws

Though all efforts have been made to ensure the accuracy and currency of the content on this website, the same should not be construed as a statement of law or used for any legal purposes or otherwise. CBIC hereby expressly disowns and repudiates any claims or liabilities (including but not limited to any third party claim or liability, of any nature, whatsoever) in relation to the accuracy, completeness, usefulness and real-time of any information and contents available at this website, and against any intended purposes (of any kind whatsoever) by use thereof, by the user/s (whether used by user/s directly or indirectly). Users are advised to verify/check any information and contents, with the relevant Government department(s) and/or other source(s) and to obtain any appropriate professional advice, before acting thereon as may be provided, from time to time, in the website.

CBIC makes no representations or warranty whatsoever about any other web site which you may access through this one. When you access any other site, please understand that it is independent from CBIC, and that CBIC has no control over the content on that web site. In addition, a link to any other web site does not mean that CBIC endorses or accepts any responsibility for the content, or use, of such web site. It is up to you to take precautions to ensure that whatever you select for your use is free of such items as viruses, worms and other items of destructive nature. CBIC hereby expressly disclaims liability and claims against, any information, materials, products or services posted or offered at any of the third party sites linked to this Web Site including Central and State Governments.

This web site will be governed by and construed in accordance with the laws in India, applicable therein, without regard to the principles of conflicts of all the applicable laws.

CBIC exclusively reserves the rights, to change or modify or alter any of the policies available on this website (whether completely or partially), from time to time, at its discretion, without any objections, interruptions, grounds, claims or liabilities of any third party/users.