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        Section 116 - Additional duty of customs (high speed diesel oil)

        Finance Act, 1999
        Chapter IV
        INDIRECT TAXES
        CUSTOMS

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        Additional customs duty on imported high speed diesel oil applied in addition to other customs duties. An additional duty of customs is levied on goods specified in the Second Schedule when imported, calculated at the Schedule rate; this additional duty is in addition to other customs duties and the Customs Act's provisions, including rules on refunds and exemptions, apply to its levy and collection as far as practicable.
                          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.

                              Additional customs duty on imported high speed diesel oil applied in addition to other customs duties.

                              An additional duty of customs is levied on goods specified in the Second Schedule when imported, calculated at the Schedule rate; this additional duty is in addition to other customs duties and the Customs Act's provisions, including rules on refunds and exemptions, apply to its levy and collection as far as practicable.


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