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Customs duty revisions change tariff rates and exemptions, altering import duty burdens and concurrent concession eligibility. Customs duty changes alter BCD rates, exemptions and export duty for specified tariff lines, with certain items exempted and others subject to increased or reduced BCD; exemptions from additional duties under a notification are withdrawn though BCD exemptions continue and specified government import exemptions remain. Amendments to excise law adjust deemed capacities, withdraw specified exemptions, restrict concessional rates to actual users, and extend cess exemptions to DTA clearances from 100% EOUs. CENVAT rules allow use of education cess credits against basic excise duty in limited temporal circumstances. A clarification permits simultaneous claiming of BCD and CVD benefits where notifications allow. Service tax exemptions are provided for services under certain social insurance schemes.
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 duty revisions change tariff rates and exemptions, altering import duty burdens and concurrent concession eligibility.
Customs duty changes alter BCD rates, exemptions and export duty for specified tariff lines, with certain items exempted and others subject to increased or reduced BCD; exemptions from additional duties under a notification are withdrawn though BCD exemptions continue and specified government import exemptions remain. Amendments to excise law adjust deemed capacities, withdraw specified exemptions, restrict concessional rates to actual users, and extend cess exemptions to DTA clearances from 100% EOUs. CENVAT rules allow use of education cess credits against basic excise duty in limited temporal circumstances. A clarification permits simultaneous claiming of BCD and CVD benefits where notifications allow. Service tax exemptions are provided for services under certain social insurance schemes.
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