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Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
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Ammonium nitrate classifiable under tariff item 3102 30 00 is exempted from Agriculture Infrastructure and Development Cess to the extent it exceeds the rate specified as nil, resulting in no cess charge on that goods description during the notified period. The exemption is issued under the Customs Act, 1962 read with the Finance Act, 2021, and applies from 2 April 2026 up to and including 30 June 2026. It operates as a limited-time customs exemption tied to the specified tariff item and product description.
Ammonium nitrate classifiable under tariff item 3102 30 00 is exempted from Agriculture Infrastructure and Development Cess to the extent it exceeds the rate specified as nil, resulting in no cess charge on that goods description during the notified period. The exemption is issued under the Customs Act, 1962 read with the Finance Act, 2021, and applies from 2 April 2026 up to and including 30 June 2026. It operates as a limited-time customs exemption tied to the specified tariff item and product description.
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