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        Customs

        Seeks to extend the exemption from Integrated Tax and Compensation Cess upto 31.03.2021 on goods imported against AA/EPCG authorizations. - 18/2020 - Customs -Tariff

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        Exemption from Integrated Tax and Compensation Cess extended for goods imported under AA/EPCG authorizations via notification amendments. Extension of the exemption from Integrated Tax and Compensation Cess for goods imported under Advance Authorization and EPCG schemes is implemented by substituting the previously specified terminal date with a later terminal date in the opening paragraphs or specified conditions of Notifications 16/2015, 18/2015, 20/2015, 22/2015 and 45/2016, using powers conferred by section 25(1) of the Customs Act, 1962.
                      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 goods imported under AA/EPCG authorizations via notification amendments.

                            Extension of the exemption from Integrated Tax and Compensation Cess for goods imported under Advance Authorization and EPCG schemes is implemented by substituting the previously specified terminal date with a later terminal date in the opening paragraphs or specified conditions of Notifications 16/2015, 18/2015, 20/2015, 22/2015 and 45/2016, using powers conferred by section 25(1) of the Customs Act, 1962.


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