Road and Infrastructure Cess exemption limits additional customs duty on imported petrol and diesel to specified per litre rates. Exemption under the Finance Act provision limits the additional duty of customs (Road and Infrastructure Cess) on imported motor spirit (petrol) and high speed diesel oil by exempting the portion in excess of the per litre rates specified in the notification, applying to the listed Customs Tariff headings at importation.
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.
Road and Infrastructure Cess exemption limits additional customs duty on imported petrol and diesel to specified per litre rates.
Exemption under the Finance Act provision limits the additional duty of customs (Road and Infrastructure Cess) on imported motor spirit (petrol) and high speed diesel oil by exempting the portion in excess of the per litre rates specified in the notification, applying to the listed Customs Tariff headings at importation.
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