Air pellets of air rifles or air pistols, of 0.177 Calibre exempted from import duty (Amendment in Notification No. 21/2002 dated 1/3/2002) - 120/2008 - Customs -Tariff
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Import duty exemption for specified small-calibre air pellets sets standard and additional duty rates to nil under amended tariff. An amendment to the customs tariff inserts a new serial entry to Notification No.21/2002 classifying air pellets of air rifles or air pistols, of 0.177 calibre under Chapter 93 and specifying both the standard rate and additional duty rate as Nil, thereby exempting those pellets from import duty under the powers conferred by section 25(1) of the Customs Act, 1962.
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.
Import duty exemption for specified small-calibre air pellets sets standard and additional duty rates to nil under amended tariff.
An amendment to the customs tariff inserts a new serial entry to Notification No.21/2002 classifying air pellets of air rifles or air pistols, of 0.177 calibre under Chapter 93 and specifying both the standard rate and additional duty rate as Nil, thereby exempting those pellets from import duty under the powers conferred by section 25(1) of the Customs Act, 1962.
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