Exemption the duty of customs leviable under the First Schedule (ThisNotification amends the Notification No. 20/2006 dt. 1.3.2006) - 029/2006 - Customs -Tariff
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Customs duty exemption scope excludes goods already enjoying full-duty exemptions under specified prior notifications. The amendment inserts a non-applicability clause providing that the notification shall not apply to goods specified against the first serial entry where an exemption from the whole of the customs duty leviable under the First Schedule is being availed under any of the listed earlier exemption notifications, thereby preserving those prior full-duty exemptions and preventing overlapping concessions.
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.
The amendment inserts a non-applicability clause providing that the notification shall not apply to goods specified against the first serial entry where an exemption from the whole of the customs duty leviable under the First Schedule is being availed under any of the listed earlier exemption notifications, thereby preserving those prior full-duty exemptions and preventing overlapping concessions.
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