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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Additional Customs Duty on Motor Spirit Imports Under Section 103, Finance Act 1998</h1> Section 103 of the Finance (No. 2) Act, 1998 mandates an additional duty of customs on specified goods, particularly motor spirit, imported into India. This duty is calculated based on rates outlined in the Second Schedule and is imposed in addition to existing customs duties under the Customs Act or any other applicable laws. The Customs Act's provisions, including those for refunds and exemptions, apply to the levy and collection of this additional duty, ensuring consistency with the processes for other customs duties.
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