Exemption from additional duty: specified imported goods identified by tariff headings relieved from additional duty under customs law. The Central Government exempts specified imported goods, identified by chapter or heading numbers in the Customs Tariff and corresponding entries in the Central Excise Tariff Schedule, from the whole of the additional duty leviable under the Customs Tariff Act when such goods are imported into India; the exemption is confined to the items listed in the Table and includes a narrow exclusion for edible mixtures or preparations of vegetable fats.
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 additional duty: specified imported goods identified by tariff headings relieved from additional duty under customs law.
The Central Government exempts specified imported goods, identified by chapter or heading numbers in the Customs Tariff and corresponding entries in the Central Excise Tariff Schedule, from the whole of the additional duty leviable under the Customs Tariff Act when such goods are imported into India; the exemption is confined to the items listed in the Table and includes a narrow exclusion for edible mixtures or preparations of vegetable fats.
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