Amendment to Notification No.52/2003-Customs dated 31.03.2003 for extending exemption from IGST and compensation cess to EOUs on imports till 31.03.2021 - 16/2020 - Customs -Tariff
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Extension of IGST and compensation cess exemption for EOUs through substitution of the notification's operative date. Amendment substitutes the operative date in Notification No. 52/2003-Customs to extend the period of exemption from IGST and compensation cess to Export Oriented Units (EOUs), effected by a substitution in the opening proviso of the principal notification and issued as Notification No. 16/2020-Customs by the Department of Revenue.
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 IGST and compensation cess exemption for EOUs through substitution of the notification's operative date.
Amendment substitutes the operative date in Notification No. 52/2003-Customs to extend the period of exemption from IGST and compensation cess to Export Oriented Units (EOUs), effected by a substitution in the opening proviso of the principal notification and issued as Notification No. 16/2020-Customs by the Department of Revenue.
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