Seeks to exempt specified goods falling in the First Schedule to the Customs Tariff Act from Special Additional Duty (SAD) of Customs. - 019/2001 - Customs -Tariff
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Special Additional Duty exemption for listed agricultural and industrial imports, with a residual ad valorem duty for all others. Specifies a schedule of imports that attract a nil rate of Special Additional Duty when falling within identified Chapters, headings or sub-headings of the First Schedule to the Customs Tariff Act, subject where applicable to conditions or cross-referenced notifications and annexures; items not listed are subject to the residual ad valorem Special Additional Duty. The instrument defines certain items (e.g., prawn feed) by use and standard input-output norms and links exemption terms to existing customs exemptions in the First Schedule and other notifications.
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 for listed agricultural and industrial imports, with a residual ad valorem duty for all others.
Specifies a schedule of imports that attract a nil rate of Special Additional Duty when falling within identified Chapters, headings or sub-headings of the First Schedule to the Customs Tariff Act, subject where applicable to conditions or cross-referenced notifications and annexures; items not listed are subject to the residual ad valorem Special Additional Duty. The instrument defines certain items (e.g., prawn feed) by use and standard input-output norms and links exemption terms to existing customs exemptions in the First Schedule and other notifications.
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