Rescission of tariff exemptions restores ordinary duty treatment for specified imported goods under statutory power. Rescission of exemptions from the special additional duty and related effective tariff rates for specified goods is effected by the Central Government under section 25(1) of the Customs Act, 1962, withdrawing earlier notifications and thereby removing the previously notified relief so that the ordinarily applicable duty treatment for those goods is restored.
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.
Rescission of tariff exemptions restores ordinary duty treatment for specified imported goods under statutory power.
Rescission of exemptions from the special additional duty and related effective tariff rates for specified goods is effected by the Central Government under section 25(1) of the Customs Act, 1962, withdrawing earlier notifications and thereby removing the previously notified relief so that the ordinarily applicable duty treatment for those goods is restored.
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