Exemption to books removes customs and additional duty on imported books under the specified tariff heading. Central Government exempts books falling under tariff heading No. 97.06 from the whole of the duty of customs leviable under the First Schedule to the Customs Tariff Act, 1975 when imported into India, and also exempts those books from the whole of the additional duty leviable under section 3 of the Customs Tariff Act.
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Provisions expressly mentioned in the judgment/order text.
Exemption to books removes customs and additional duty on imported books under the specified tariff heading.
Central Government exempts books falling under tariff heading No. 97.06 from the whole of the duty of customs leviable under the First Schedule to the Customs Tariff Act, 1975 when imported into India, and also exempts those books from the whole of the additional duty leviable under section 3 of the Customs Tariff Act.
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