Exemption effective date clarified for goods exempted by special orders, tying benefit to the date of issue of the order. The amendment inserts a new sub clause in the Explanation to clarify that, for goods exempted from duty by a special administrative order, the date of issue of that order is the operative date for the exemption.
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.
Exemption effective date clarified for goods exempted by special orders, tying benefit to the date of issue of the order.
The amendment inserts a new sub clause in the Explanation to clarify that, for goods exempted from duty by a special administrative order, the date of issue of that order is the operative date for the exemption.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.