Exemption from auxiliary customs duty on specified imported goods under the Finance Act covers foodstuffs, fuels and raw materials. Exemption from the whole of the auxiliary duty under section 43(1) of the Finance Act is granted for specified imported goods listed by tariff chapter in the annexed Table. The Table covers foodstuffs (pulses, grains, salt), petroleum and mineral oils (motor spirit, kerosene, aviation turbine fuel, high speed diesel, diesel oil, furnace oil, lubricating oil), fertilizers, educational film materials, PVC resins, raw hides and skins, printed matter and specimens, cotton raw, certain pearls and rough gemstones and diamonds, current coin and other Chapter 99 goods. Detailed technical definitions for fuels and oils are provided.
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 from auxiliary customs duty on specified imported goods under the Finance Act covers foodstuffs, fuels and raw materials.
Exemption from the whole of the auxiliary duty under section 43(1) of the Finance Act is granted for specified imported goods listed by tariff chapter in the annexed Table. The Table covers foodstuffs (pulses, grains, salt), petroleum and mineral oils (motor spirit, kerosene, aviation turbine fuel, high speed diesel, diesel oil, furnace oil, lubricating oil), fertilizers, educational film materials, PVC resins, raw hides and skins, printed matter and specimens, cotton raw, certain pearls and rough gemstones and diamonds, current coin and other Chapter 99 goods. Detailed technical definitions for fuels and oils are provided.
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