Transitional customs duty references now read as references to the concessional duty or specified end use rules. References in any rule, notification, circular, instruction, standing order, trade notice or other order made under the earlier concessional customs duty regimes are to be construed as references to the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. The transitional provision extends to references made under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, the corresponding provisions of the 2016 Rules, and the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transitional customs duty references now read as references to the concessional duty or specified end use rules.
References in any rule, notification, circular, instruction, standing order, trade notice or other order made under the earlier concessional customs duty regimes are to be construed as references to the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. The transitional provision extends to references made under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, the corresponding provisions of the 2016 Rules, and the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.
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