Customs exemption amendment removes special additional duty references, narrowing chargeability for kerosene imports used in linear alkyl benzene manufacture. The Central Government amends Notification No. 26/99 to omit the reference to sub section(1) of section 3A, delete sub paragraph (ii), remove the heading, column and entry for special additional duty in the Table, and delete the words 'and special additional duty' from paragraphs 2 and 3, thereby eliminating the separate special additional duty charge on kerosene imports for manufacturers of linear alkyl benzene.
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.
Customs exemption amendment removes special additional duty references, narrowing chargeability for kerosene imports used in linear alkyl benzene manufacture.
The Central Government amends Notification No. 26/99 to omit the reference to sub section(1) of section 3A, delete sub paragraph (ii), remove the heading, column and entry for special additional duty in the Table, and delete the words "and special additional duty" from paragraphs 2 and 3, thereby eliminating the separate special additional duty charge on kerosene imports for manufacturers of linear alkyl benzene.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
