Customs duty exemption for exported mica excludes scraps and waste, removing duty under Second Schedule provisions. Exemption from customs duty is granted for the export of mica of all varieties, expressly excluding mica scraps and waste, where such mica falls under heading No. 8 of the Second Schedule to the Customs Tariff Act, 1975; the exemption relieves the exported mica from the whole of the customs duty specified in that Schedule and is issued under the authority of sub section (1) of Section 25 of the Customs Act, 1962, superseding notification No. 329/76 Customs.
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.
Customs duty exemption for exported mica excludes scraps and waste, removing duty under Second Schedule provisions.
Exemption from customs duty is granted for the export of mica of all varieties, expressly excluding mica scraps and waste, where such mica falls under heading No. 8 of the Second Schedule to the Customs Tariff Act, 1975; the exemption relieves the exported mica from the whole of the customs duty specified in that Schedule and is issued under the authority of sub section (1) of Section 25 of the Customs Act, 1962, superseding notification No. 329/76 Customs.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
