Seeks to extend the exemption from Integrated Tax and Compensation Cess upto 31.03.2020 on goods imported against AA/EPCG authorizations. - 08/2019 - Customs -Tariff
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Exemption from Integrated Tax and Compensation Cess extended for imports under AA/EPCG authorizations until a later specified date. Extension of the exemption from Integrated Tax and Compensation Cess on goods imported against Advance Authorization (AA) and Export Promotion Capital Goods (EPCG) authorizations by substituting the earlier expiry date with a later expiry date in the opening paragraph provisos and specified conditions of five prior customs exemption notifications, thereby continuing the tax relief under the existing terms of those notifications.
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.
Exemption from Integrated Tax and Compensation Cess extended for imports under AA/EPCG authorizations until a later specified date.
Extension of the exemption from Integrated Tax and Compensation Cess on goods imported against Advance Authorization (AA) and Export Promotion Capital Goods (EPCG) authorizations by substituting the earlier expiry date with a later expiry date in the opening paragraph provisos and specified conditions of five prior customs exemption notifications, thereby continuing the tax relief under the existing terms of those notifications.
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