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Seeks to amend notification No. 3/57 – Customs dated 8th January 1957 so as to provide exemption to imports by Diplomats, trade Representatives - 39/2017 - Customs -Tariff
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Customs reference update: replaces Sea Customs Act citations with Customs Act and clarifies integrated tax and cess exemption. Amends Notification No. 3/57 Customs by substituting references to the Sea Customs Act with references to the Customs Act, 1962 and by replacing the phrase describing additional duty with wording referring to the whole of the integrated tax and the goods and services compensation cess leviable under the relevant provisions; updates table cross references to the corresponding section of the Customs Act and aligns the principal exemption notification with current tax nomenclature.
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Provisions expressly mentioned in the judgment/order text.
Customs reference update: replaces Sea Customs Act citations with Customs Act and clarifies integrated tax and cess exemption.
Amends Notification No. 3/57 Customs by substituting references to the Sea Customs Act with references to the Customs Act, 1962 and by replacing the phrase describing additional duty with wording referring to the whole of the integrated tax and the goods and services compensation cess leviable under the relevant provisions; updates table cross references to the corresponding section of the Customs Act and aligns the principal exemption notification with current tax nomenclature.
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