Imports made against DEPB licences issued with endorsement of Notfn. No. 34/97-Cus dated 7.4.1997- exemption from special additional duty-Clarification- clarification issued vide Circular NO. 36/2007-Cus., dated 03.10.2007
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Exemption from Special Additional Duty for imports under DEPB licences tied to retrospective tobacco exports; SAD not debited. Tobacco exports from ICD Guntur during 7.4.1997-26.11.1997 that resulted in DEPB licences issued after the Supreme Court judgment are entitled to exemption from Special Additional Duty under the DEPB Scheme, and that duty need not be debited from the DEPB licence/scrip; customs are directed to allow the exemption and report implementation issues.
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.
Exemption from Special Additional Duty for imports under DEPB licences tied to retrospective tobacco exports; SAD not debited.
Tobacco exports from ICD Guntur during 7.4.1997-26.11.1997 that resulted in DEPB licences issued after the Supreme Court judgment are entitled to exemption from Special Additional Duty under the DEPB Scheme, and that duty need not be debited from the DEPB licence/scrip; customs are directed to allow the exemption and report implementation issues.
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