Exemption from auxiliary duty: all First Schedule goods exempt from auxiliary customs duty during the March 1991 exemption period. The Central Government, invoking powers under the Customs Act and the Finance Act, exempts all goods listed in the First Schedule to the Customs Tariff Act, 1975 from the whole of the auxiliary duty leviable under the Finance Act for a specified period in March 1991, effecting a temporal suspension of auxiliary customs duty liability on those tariff items.
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 auxiliary duty: all First Schedule goods exempt from auxiliary customs duty during the March 1991 exemption period.
The Central Government, invoking powers under the Customs Act and the Finance Act, exempts all goods listed in the First Schedule to the Customs Tariff Act, 1975 from the whole of the auxiliary duty leviable under the Finance Act for a specified period in March 1991, effecting a temporal suspension of auxiliary customs duty liability on those tariff items.
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