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of <h1>India Exempts Petroleum Crude and ATF from Additional Customs Duty, Effective July 1, 2022; Rescinded December 3, 2024.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 32/2022-Customs on June 30, 2022, exempting imports of Petroleum Crude and Aviation Turbine Fuel (ATF) from the additional customs duty equivalent to the Special Additional Excise Duty. This exemption is enacted under the powers conferred by the Customs Act, 1962, and the Finance Act, 2002, and applies to goods classified under headings 2709 and 2710 of the Customs Tariff Act, 1975. The notification took effect on July 1, 2022, but was later rescinded by Notification No. 48/2024-Customs on December 3, 2024.
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