Duty Free Entitlement: exemption now covers the whole additional duty under Section 3, amending prior notifications. Amendment directs substitution of clause (b) in the opening paragraph of Notification No. 53/2003-Customs and Notification No. 54/2003-Customs so that exemption under the Duty Free Entitlement Credit Certificate Scheme extends 'from the whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act; and', thereby clarifying that the additional duty under Section 3 is included within the exemption.
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Provisions expressly mentioned in the judgment/order text.
Duty Free Entitlement: exemption now covers the whole additional duty under Section 3, amending prior notifications.
Amendment directs substitution of clause (b) in the opening paragraph of Notification No. 53/2003-Customs and Notification No. 54/2003-Customs so that exemption under the Duty Free Entitlement Credit Certificate Scheme extends "from the whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act; and", thereby clarifying that the additional duty under Section 3 is included within the exemption.
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