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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Customs Duty Exemption on Hearable Goods Imported to India from Feb 2022 to Apr 2023 u/s 28A.</h1> The Central Government, under Section 28A of the Customs Act, 1962, has issued a notification exempting customs duty on certain hearable goods imported into India between February 1, 2022, and April 27, 2023. This exemption applies to goods described in Notification 12/2022-Customs, as amended by Notification 33/2023-Customs. The exemption covers the duty amount exceeding the standard rate specified in the notification. The directive acknowledges the prevalent practice of non-levy of duty on these goods during the specified period, and thus, no customs duty will be required for those imports.