Exemption from auxiliary duty on all goods under Finance Act, 1987 during the period from 1-3-1988 to 31-3-1988, so as to avoid double levy - 096/88 - Customs -Tariff
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Auxiliary duty exemption prevents double levy on First Schedule goods during a specified March relief period. The Central Government, invoking powers under the Customs Act together with the Finance Act provision, exempts all goods specified in the First Schedule to the Customs Tariff Act from the auxiliary duty of customs leviable under the Finance Act for a limited March period, the exemption aimed at preventing a double levy by suspending the auxiliary duty on those scheduled goods during that narrowly defined period.
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.
Auxiliary duty exemption prevents double levy on First Schedule goods during a specified March relief period.
The Central Government, invoking powers under the Customs Act together with the Finance Act provision, exempts all goods specified in the First Schedule to the Customs Tariff Act from the auxiliary duty of customs leviable under the Finance Act for a limited March period, the exemption aimed at preventing a double levy by suspending the auxiliary duty on those scheduled goods during that narrowly defined period.
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