Customs duty exemption for COVID-19 vaccines: import duty waiver applied as a time limited public interest measure under the Customs Act. The Central Government, invoking section 25(1) of the Customs Act, 1962, exempts COVID-19 vaccines under Chapter 30 from the whole of customs duty leviable under the First Schedule to the Customs Tariff Act, as a time limited public interest measure commencing 1 October 2021 and extended by a subsequent substitution of the expiry date.
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.
Customs duty exemption for COVID-19 vaccines: import duty waiver applied as a time limited public interest measure under the Customs Act.
The Central Government, invoking section 25(1) of the Customs Act, 1962, exempts COVID-19 vaccines under Chapter 30 from the whole of customs duty leviable under the First Schedule to the Customs Tariff Act, as a time limited public interest measure commencing 1 October 2021 and extended by a subsequent substitution of the expiry date.
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