Special additional duty exemption extended to include that duty alongside customs duty under the Customs Tariff Act. The notification amends Notification No.37/96-Customs by substituting the exemption wording so that exemption applies both to the duty of customs leviable under the First Schedule to the Customs Tariff Act and to the special additional duty leviable under the same Act, thereby extending the prior customs duty exemption to include special additional duty as issued under the Central Government's statutory powers in the Customs Tariff Act and the Customs Act.
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.
Special additional duty exemption extended to include that duty alongside customs duty under the Customs Tariff Act.
The notification amends Notification No.37/96-Customs by substituting the exemption wording so that exemption applies both to the duty of customs leviable under the First Schedule to the Customs Tariff Act and to the special additional duty leviable under the same Act, thereby extending the prior customs duty exemption to include special additional duty as issued under the Central Government's statutory powers in the Customs Tariff Act and the Customs Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
