Exemption from special additional duty for defined imported goods, subject to existing conditional exemptions and declaration requirements. Exemption from the whole of the special additional duty of customs is granted for specified goods in the First Schedule when imported into India, subject where indicated to the conditions of existing First Schedule exemptions or to conditions specified in other notifications. The notification lists categories (baggage exemptions, specified gold and silver imports, certain tariff headings including crude petroleum and newsprint, lightweight coated paper for magazine printing) and requires a bill-of-entry declaration for goods imported for sale, with an undertaking to pay social additional duty if disposed of otherwise. Certain other notification-based imports are explicitly excluded from this exemption.
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 duty for defined imported goods, subject to existing conditional exemptions and declaration requirements.
Exemption from the whole of the special additional duty of customs is granted for specified goods in the First Schedule when imported into India, subject where indicated to the conditions of existing First Schedule exemptions or to conditions specified in other notifications. The notification lists categories (baggage exemptions, specified gold and silver imports, certain tariff headings including crude petroleum and newsprint, lightweight coated paper for magazine printing) and requires a bill-of-entry declaration for goods imported for sale, with an undertaking to pay social additional duty if disposed of otherwise. Certain other notification-based imports are explicitly excluded from this exemption.
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