Customs and excise duty changes take effect from notification publication, altering exemptions and duty rates across sectors. Interim Budget notifications effecting customs and central excise rate changes are effective from publication in the Official Gazette. Customs measures include an extension of pulse exemption, withdrawal of CVD exemption on specified road machinery while retaining basic duty exemption, rationalised duty on certain industrial oils, duty relief for LNG in a named SEZ and remnant LNG to DTA, concessional duty for specified capital goods for a named entity, and full exemption for human embryo. Central excise measures restructure handset duty relative to CENVAT, reduce duty on machinery under Chapters 84-85, and lower duties across vehicle categories while preserving existing concessions.
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 and excise duty changes take effect from notification publication, altering exemptions and duty rates across sectors.
Interim Budget notifications effecting customs and central excise rate changes are effective from publication in the Official Gazette. Customs measures include an extension of pulse exemption, withdrawal of CVD exemption on specified road machinery while retaining basic duty exemption, rationalised duty on certain industrial oils, duty relief for LNG in a named SEZ and remnant LNG to DTA, concessional duty for specified capital goods for a named entity, and full exemption for human embryo. Central excise measures restructure handset duty relative to CENVAT, reduce duty on machinery under Chapters 84-85, and lower duties across vehicle categories while preserving existing concessions.
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