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        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.

        <h1>Exemption from additional duty clarifies state destination and tax registration requirements and replaces 'solar thermal power' with 'solar power'.</h1> Exemption from additional duty under section 3(5) amends Notification No.21/2012-Customs by substituting proviso conditions to require the State of destination where goods are to be taken immediately after importation and the importer's VAT or Sales Tax registration number or Central Sales Tax registration number in that State; and by replacing the term 'solar thermal power' with 'solar power' in the Table entry against S. No. 14.

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