Special Tariff Concession defined as exemption from customs duty under a government notification, effective on publication. The Government amends rule 3(d) of the 1976 Rules to define 'Special Tariff Concession' as the exemption granted under the Government of India notification in the Ministry of Finance (Department of Revenue) from payment of customs duty leviable under the First Schedule to the Customs Tariff Act, 1975; the amendment is effected under section 5(1) of the Act and takes effect on publication in the Official Gazette.
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.
Special Tariff Concession defined as exemption from customs duty under a government notification, effective on publication.
The Government amends rule 3(d) of the 1976 Rules to define "Special Tariff Concession" as the exemption granted under the Government of India notification in the Ministry of Finance (Department of Revenue) from payment of customs duty leviable under the First Schedule to the Customs Tariff Act, 1975; the amendment is effected under section 5(1) of the Act and takes effect on publication in the Official Gazette.
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