Additional duty on HSD imports not exempt for EOUs - recoveries required under Finance Act amendment. The additional duty on imported High Speed Diesel under the Finance Act amendment is payable in addition to customs duties and is not covered by EOU exemption notifications, which apply only to duties in the Customs Tariff First Schedule and duties levied under Section 3; authorities are directed to review past assessments and recover unpaid duty where applicable.
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 duty on HSD imports not exempt for EOUs - recoveries required under Finance Act amendment.
The additional duty on imported High Speed Diesel under the Finance Act amendment is payable in addition to customs duties and is not covered by EOU exemption notifications, which apply only to duties in the Customs Tariff First Schedule and duties levied under Section 3; authorities are directed to review past assessments and recover unpaid duty where applicable.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
