Special customs duty exemption: specified imported goods, including aeroplane engines, parts, fertilizers and certain circuit breakers, are exempt. The Central Government exempts the goods specified in the Table from the whole special duty of customs under the cited finance provision when imported into India, by reference to First Schedule tariff headings. The Table covers: all goods under a listed set of headings; potassium sulphate excluding a specified composition; aeroplane engines and parts; and automatic circuit breakers excluding those meeting specified voltage, current or motor-power criteria.
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: specified imported goods, including aeroplane engines, parts, fertilizers and certain circuit breakers, are exempt.
The Central Government exempts the goods specified in the Table from the whole special duty of customs under the cited finance provision when imported into India, by reference to First Schedule tariff headings. The Table covers: all goods under a listed set of headings; potassium sulphate excluding a specified composition; aeroplane engines and parts; and automatic circuit breakers excluding those meeting specified voltage, current or motor-power criteria.
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