Special duty exemption: specified imports with free-rate status or prior customs exemptions relieved from special customs duty. The Central Government exempts specified imports from the whole of the special duty of customs under the cited Finance Bill provision. The exemption covers goods with Free rates in columns (4) and (5) of the First Schedule, goods wholly exempted by existing section 25 notifications, and specified gold and silver imports; each category remains subject to the conditions applicable to their Free-rate status or prior exemption notifications.
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 duty exemption: specified imports with free-rate status or prior customs exemptions relieved from special customs duty.
The Central Government exempts specified imports from the whole of the special duty of customs under the cited Finance Bill provision. The exemption covers goods with Free rates in columns (4) and (5) of the First Schedule, goods wholly exempted by existing section 25 notifications, and specified gold and silver imports; each category remains subject to the conditions applicable to their Free-rate status or prior exemption notifications.
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