Customs exemption scope expanded to include additional duty under section 3, extending relief in listed notifications. The notification substitutes the operative phrase in eleven earlier exemption notifications so that each now provides exemption from the whole of the duty of customs specified in the First Schedule to the Customs Tariff Act and from the whole of the additional duty leviable under the Customs Tariff Act, thereby harmonising the scope of exemption across the listed notifications; the Central Government issues the amendment under its statutory power and sets a commencement date for the change.
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 exemption scope expanded to include additional duty under section 3, extending relief in listed notifications.
The notification substitutes the operative phrase in eleven earlier exemption notifications so that each now provides exemption from the whole of the duty of customs specified in the First Schedule to the Customs Tariff Act and from the whole of the additional duty leviable under the Customs Tariff Act, thereby harmonising the scope of exemption across the listed notifications; the Central Government issues the amendment under its statutory power and sets a commencement date for the change.
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 
