Customs exemption amendments remove additional duty references and redefine exemption scope under the Customs Tariff Act. Notification No. 44/2017 amends specified miscellaneous customs exemption notifications by substituting in Notification No. 174/1966 wording to exempt from the whole of the duty of customs as specified in the First Schedule to the Customs Tariff Act and from the whole of the integrated tax leviable under that Act, and by omitting references to exemption from the whole of the additional duty of customs or additional duty leviable under the Customs Tariff Act in the other listed notifications; effective 1 July 2017.
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 exemption amendments remove additional duty references and redefine exemption scope under the Customs Tariff Act.
Notification No. 44/2017 amends specified miscellaneous customs exemption notifications by substituting in Notification No. 174/1966 wording to exempt from the whole of the duty of customs as specified in the First Schedule to the Customs Tariff Act and from the whole of the integrated tax leviable under that Act, and by omitting references to exemption from the whole of the additional duty of customs or additional duty leviable under the Customs Tariff Act in the other listed notifications; effective 1 July 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.