Special customs duty exemption for specified imported goods reduces or removes special duty where tariff or baggage allowances apply. Exempts specified imported goods from special customs duty under section 68 of the Finance (No. 2) Act, 1996. The notification: (i) exempts the special duty on the portion equal to baggage duty free allowance for articles under heading 98.03 exceeding that allowance; (ii) caps per kg special duty on goods under sub headings 0802.11 and 0802.12 to avoid exceeding combined duty thresholds; and (iii) fully exempts goods listed at S. Nos. 2-10 and 13. Exemptions remain subject to conditions attached to prior notifications or Free rates in the First Schedule.
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 customs duty exemption for specified imported goods reduces or removes special duty where tariff or baggage allowances apply.
Exempts specified imported goods from special customs duty under section 68 of the Finance (No. 2) Act, 1996. The notification: (i) exempts the special duty on the portion equal to baggage duty free allowance for articles under heading 98.03 exceeding that allowance; (ii) caps per kg special duty on goods under sub headings 0802.11 and 0802.12 to avoid exceeding combined duty thresholds; and (iii) fully exempts goods listed at S. Nos. 2-10 and 13. Exemptions remain subject to conditions attached to prior notifications or Free rates in the First Schedule.
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