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        Customs, DGFT & SEZ

        UNION BUDGET 2012-13 – INDIRECT TAXES - CUSTOMS.

        March 16, 2012

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        Manufacturing Sector Provided Relief in Customs Duty Customs Duties on Imported Plant and Machinery for Iron Ore Plants Reduced to 2.5 Per Cent.

        Union Budget Focuses on Rationalisation Measures in Indirect Taxes.

        Basic Customs Duty Reduced in Agriculture & Relataed Sectors.

        Full Exemption from Basic Customs Duty Given to Certain Infrastructure Sectors.

        Customs duty reduction on imported plant and machinery and agricultural inputs, with rationalisation measures and infrastructure exemptions. The Budget reduces basic customs duty on imported plant and machinery for iron ore plants and cuts basic customs duty for agriculture and related sectors, while granting full exemption from basic customs duty to certain infrastructure sectors as part of a wider rationalisation of indirect taxes to lower input costs for manufacturing and infrastructure.
                          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 reduction on imported plant and machinery and agricultural inputs, with rationalisation measures and infrastructure exemptions.

                                The Budget reduces basic customs duty on imported plant and machinery for iron ore plants and cuts basic customs duty for agriculture and related sectors, while granting full exemption from basic customs duty to certain infrastructure sectors as part of a wider rationalisation of indirect taxes to lower input costs for manufacturing and infrastructure.


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