Social Welfare Surcharge exemption caps levy for petrol, diesel, gold and silver under customs notification. Exempts specified Customs Tariff entries from the Social Welfare Surcharge insofar as the surcharge exceeds the rate prescribed in the notification. The listed goods are motor spirit (petrol), specified high speed diesel tariff items, unwrought or semi manufactured silver, and unwrought or semi manufactured gold; the exemption is issued under Customs Act authority read with the Finance Act authority and was later amended and subsequently rescinded by a later notification.
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.
Social Welfare Surcharge exemption caps levy for petrol, diesel, gold and silver under customs notification.
Exempts specified Customs Tariff entries from the Social Welfare Surcharge insofar as the surcharge exceeds the rate prescribed in the notification. The listed goods are motor spirit (petrol), specified high speed diesel tariff items, unwrought or semi manufactured silver, and unwrought or semi manufactured gold; the exemption is issued under Customs Act authority read with the Finance Act authority and was later amended and subsequently rescinded by a later notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.