Customs duty rate during 2002-03.

[PRAVIN BHANDARI]

Dear Sir, Let us know the Import duty Caluculation of Customs during F.Y. 2002. whether at that time the duty calculated in following manner: Basic Duty @ 10%+ CVD @16% + SAD @ 4 % + Edu. Cess 3%

[Rama Krishana]

The provisions with respect to rate of duty on import of goods have undergone various changes since F.Y. 2002.

AI Summary

Import duty calculation: historical tariff components may differ due to legislative and tariff schedule changes affecting rates.
Whether import duty for fiscal year 2002 was computed as Basic Duty plus Countervailing Duty, Special Additional Duty and Education Cess; reply indicates duty provisions and rates have since changed and that precise confirmation requires reference to the tariff schedule and legislative instruments in force during that year.