Customs exemption power allows the Central Government to exempt goods from specified chapters in public interest. Power is conferred on the Central Government to exempt goods of any class or description from all or any of the provisions of Chapters IVA and IVB where it is satisfied that exemption is necessary in the public interest. The exemption may be issued generally by notification in the Official Gazette and may operate either absolutely or subject to conditions specified in the notification.
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.
Customs exemption power allows the Central Government to exempt goods from specified chapters in public interest.
Power is conferred on the Central Government to exempt goods of any class or description from all or any of the provisions of Chapters IVA and IVB where it is satisfied that exemption is necessary in the public interest. The exemption may be issued generally by notification in the Official Gazette and may operate either absolutely or subject to conditions specified in the notification.
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