Exemption of Additional Duty of Customs authorizes duty relief on goods listed in the Second Schedule under statutory powers. Exemption of Additional Duty of Customs is declared by the Central Government under its powers, exempting the additional duty (Road Cess) on the goods specified in the Second Schedule to the Finance Act, exercised under the Customs Act read with the Finance Act as necessary in the public interest; the notification was later rescinded by Notification No.42/2018.
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Provisions expressly mentioned in the judgment/order text.
Exemption of Additional Duty of Customs authorizes duty relief on goods listed in the Second Schedule under statutory powers.
Exemption of Additional Duty of Customs is declared by the Central Government under its powers, exempting the additional duty (Road Cess) on the goods specified in the Second Schedule to the Finance Act, exercised under the Customs Act read with the Finance Act as necessary in the public interest; the notification was later rescinded by Notification No.42/2018.
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