Special additional duty on imports: specified exempt categories and a general ad valorem levy for other goods. The Central Government notifies categories of imports within the First Schedule chargeable at Nil rate for special additional duty-subject to specified conditions and relevant customs notifications-and requires a Bill of Entry declaration for goods imported for sale; all other goods in the First Schedule attract a general special additional duty at an ad valorem rate of 4 percent.
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 additional duty on imports: specified exempt categories and a general ad valorem levy for other goods.
The Central Government notifies categories of imports within the First Schedule chargeable at Nil rate for special additional duty-subject to specified conditions and relevant customs notifications-and requires a Bill of Entry declaration for goods imported for sale; all other goods in the First Schedule attract a general special additional duty at an ad valorem rate of 4 percent.
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