Seeks to Amend notification No 52/2003- Customs dated 31.03.2003 for extending exemption from IGST and compensation cess to EOUs on imports till 01.10.2018 - 33/2018 - Customs -Tariff
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Extension of exemption from IGST and compensation cess on imports for EOUs, continuing prior notification relief. Extends the exemption from IGST and compensation cess on imports for Export Oriented Units by substituting the earlier cutoff date in the proviso to the opening paragraph of Notification No. 52/2003 Customs with a later effective date, thereby continuing the applicability of the import tax exemptions to EOUs for the extended period under Notification No. 33/2018 Customs.
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.
Extension of exemption from IGST and compensation cess on imports for EOUs, continuing prior notification relief.
Extends the exemption from IGST and compensation cess on imports for Export Oriented Units by substituting the earlier cutoff date in the proviso to the opening paragraph of Notification No. 52/2003 Customs with a later effective date, thereby continuing the applicability of the import tax exemptions to EOUs for the extended period under Notification No. 33/2018 Customs.
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