Exemption from special additional customs duty to specified imported goods, subject to notified conditions and declaration requirements on sale. Notification exempts specified imported goods from the whole of the special additional customs duty under the cited Finance Bill provision when falling within the First Schedule to the Customs Tariff Act, subject to the conditions in the notification and any conditions attaching to related customs exemptions; listed categories include baggage-rule exemptions, specified gold and silver imports, goods already exempt under the First Schedule, items with free duty rates that are exempt from additional duty, certain fuel and paper headings, and goods imported 'for sale as such' where a prescribed declaration is required.
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.
Exemption from special additional customs duty to specified imported goods, subject to notified conditions and declaration requirements on sale.
Notification exempts specified imported goods from the whole of the special additional customs duty under the cited Finance Bill provision when falling within the First Schedule to the Customs Tariff Act, subject to the conditions in the notification and any conditions attaching to related customs exemptions; listed categories include baggage-rule exemptions, specified gold and silver imports, goods already exempt under the First Schedule, items with free duty rates that are exempt from additional duty, certain fuel and paper headings, and goods imported "for sale as such" where a prescribed declaration is required.
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