Exemption of Social Welfare Surcharge on AIDC for imported gold and silver removes surcharge liability on those imports. Exempts the Social Welfare Surcharge on the Agriculture Infrastructure and Development Cess for imports of goods classified under the customs tariff headings covering gold and silver, relieving such imports from the whole of that surcharge; the notification specifies an effective commencement date and was subsequently rescinded, with a prior substitution to the cited Finance Act provision noted in the accompanying annotation.
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 of Social Welfare Surcharge on AIDC for imported gold and silver removes surcharge liability on those imports.
Exempts the Social Welfare Surcharge on the Agriculture Infrastructure and Development Cess for imports of goods classified under the customs tariff headings covering gold and silver, relieving such imports from the whole of that surcharge; the notification specifies an effective commencement date and was subsequently rescinded, with a prior substitution to the cited Finance Act provision noted in the accompanying annotation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.