Exemption from integrated tax on imports under AA/EPCG/EOU schemes continues with clause removals and conditional wording. Continues the Exemption from Integrated Tax and Compensation Cess on goods imported under AA, EPCG and EOU schemes by amending specified prior notifications: omitting listed clauses from the opening paragraphs of certain 2015 and 2016 notifications and substituting the proviso wording in the 2003 notification so that the exemption is expressly 'subject to the following conditions.'
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 on imports under AA/EPCG/EOU schemes continues with clause removals and conditional wording.
Continues the Exemption from Integrated Tax and Compensation Cess on goods imported under AA, EPCG and EOU schemes by amending specified prior notifications: omitting listed clauses from the opening paragraphs of certain 2015 and 2016 notifications and substituting the proviso wording in the 2003 notification so that the exemption is expressly "subject to the following conditions."
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.