Special customs duty exemption expanded to include additional tariff items and specified computer, textile and beverage inputs. The Central Government amends Notification No.12/97-Cus to substitute item (b) so that goods at S. Nos. 2-15 of the Table are subject to the whole of the special customs duty under the Finance (No.2) Act, 1996. The amendment inserts S. No.14 listing extensive tariff sub-headings (textiles, yarns, fabrics, paper, polymers and related goods) and S. No.15 specifying particular items (disk drives, telephony apparatus, higher-value integrated circuits, drafting machines, coated paper for magazines, alcoholic preparations for beverage manufacture, specified fabrics and upholstery goods, deflection components, pillows and related articles) within that treatment.
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Provisions expressly mentioned in the judgment/order text.
Special customs duty exemption expanded to include additional tariff items and specified computer, textile and beverage inputs.
The Central Government amends Notification No.12/97-Cus to substitute item (b) so that goods at S. Nos. 2-15 of the Table are subject to the whole of the special customs duty under the Finance (No.2) Act, 1996. The amendment inserts S. No.14 listing extensive tariff sub-headings (textiles, yarns, fabrics, paper, polymers and related goods) and S. No.15 specifying particular items (disk drives, telephony apparatus, higher-value integrated circuits, drafting machines, coated paper for magazines, alcoholic preparations for beverage manufacture, specified fabrics and upholstery goods, deflection components, pillows and related articles) within that treatment.
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