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of <h1>Finance Bill 2012 exempts foreign-going vessels from additional customs duty retrospectively, effective upon presidential assent.</h1> Clause 125 of the Finance Bill, 2012, provides an exemption from the additional duty of customs for foreign-going vessels specified in the Second Schedule under Chapter 89 of the First Schedule to the Customs Tariff Act, 1975. This exemption applies retrospectively from March 1, 2011, to March 16, 2012. The amendment will be effective once the Bill receives presidential assent, overriding the provisions in sub-section (1) of section 25 of the Customs Act.
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