Exemption from additional customs duty for narrow elastic tapes on import removes that extra tariff charge under the Customs Tariff Act. The Central Government, exercising powers under the Customs Act, exempts narrow elastic tapes classified under the relevant customs tariff heading from the whole of the additional duty of customs levied under the Customs Tariff Act when imported into India, removing that specific additional duty charge for those goods.
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Provisions expressly mentioned in the judgment/order text.
Exemption from additional customs duty for narrow elastic tapes on import removes that extra tariff charge under the Customs Tariff Act.
The Central Government, exercising powers under the Customs Act, exempts narrow elastic tapes classified under the relevant customs tariff heading from the whole of the additional duty of customs levied under the Customs Tariff Act when imported into India, removing that specific additional duty charge for those goods.
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