Seeks to exempt customs duty leviable on bunker fuels, namely IFO 180 CST and IFO 380 CST falling under Chapter 27 of the Customs Tariff for use in Indian Flag vessels for carrying export-import (EXIM) containers and empties. - 31/2014 - Customs -Tariff
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Exemption of bunker fuel customs duty for Indian-flag container vessels subject to specified registration, carriage and documentation conditions. Exemption applies to IFO 180 CST and IFO 380 CST when imported for use in Indian-flag vessels carrying containerised export-import cargo or empty containers between Indian ports, subject to limited customs filings (IGM/EGM only), submission of a declaration-cum-undertaking supported by a fuel consumption certificate from an IACS member classification society and voyage distance, and an undertaking to pay duty with interest if conditions are not met.
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 of bunker fuel customs duty for Indian-flag container vessels subject to specified registration, carriage and documentation conditions.
Exemption applies to IFO 180 CST and IFO 380 CST when imported for use in Indian-flag vessels carrying containerised export-import cargo or empty containers between Indian ports, subject to limited customs filings (IGM/EGM only), submission of a declaration-cum-undertaking supported by a fuel consumption certificate from an IACS member classification society and voyage distance, and an undertaking to pay duty with interest if conditions are not met.
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 
