Exemption from countervailing duty: imported tariff schedule goods exempt where equivalent special excise duty applies under domestic law. The Central Government exempted imported goods covered by the Customs Tariff First Schedule from so much of the additional customs duty as is equivalent to the special excise duty on like goods produced in India, exercising executive exemption power in the public interest to align the customs additional levy with the domestic special excise obligation.
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 countervailing duty: imported tariff schedule goods exempt where equivalent special excise duty applies under domestic law.
The Central Government exempted imported goods covered by the Customs Tariff First Schedule from so much of the additional customs duty as is equivalent to the special excise duty on like goods produced in India, exercising executive exemption power in the public interest to align the customs additional levy with the domestic special excise obligation.
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