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<h1>Appropriate duty includes nil and concessional duties, clarifying that exemptions and concessional service tax fall within tariff conditions.</h1> The notification inserts Explanations in ANNEXURE Conditions 16 and 20 stating that appropriate duty or appropriate additional duty includes nil duty or concessional duty, whether or not read with any relevant exemption notification in force. In Conditions 25 and 52A the referenced statutory provision is substituted and Explanations are added to provide that appropriate duty, appropriate additional duty or appropriate service tax includes nil duty or nil service tax or concessional duty or concessional service tax, whether or not read with any relevant exemption notification in force.
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