Exemption to imported goods for CVD purposes: additional duty equivalent to special excise duty is not leviable on imports. All goods covered by the First Schedule to the Customs Tariff Act, when imported into India, are exempt from that portion of the additional duty leviable under the Customs Tariff which is equivalent to the special excise duty on like goods produced or manufactured in India under the Finance Bill, the force of law of which arises from a declaration under the Provisional Collection of Taxes Act.
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 to imported goods for CVD purposes: additional duty equivalent to special excise duty is not leviable on imports.
All goods covered by the First Schedule to the Customs Tariff Act, when imported into India, are exempt from that portion of the additional duty leviable under the Customs Tariff which is equivalent to the special excise duty on like goods produced or manufactured in India under the Finance Bill, the force of law of which arises from a declaration under the Provisional Collection of Taxes Act.
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