Special customs duty abolished: exemption removes special duty on First Schedule imports, relieving importers from that levy. The Central Government, invoking powers under the Customs Act and relevant Finance Act provision, exempts all goods falling under the First Schedule to the Customs Tariff Act, 1975 from the whole of the special duty of customs leviable under the special duty provision, thereby abolishing that special customs duty on imports of those tariff items.
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Provisions expressly mentioned in the judgment/order text.
Special customs duty abolished: exemption removes special duty on First Schedule imports, relieving importers from that levy.
The Central Government, invoking powers under the Customs Act and relevant Finance Act provision, exempts all goods falling under the First Schedule to the Customs Tariff Act, 1975 from the whole of the special duty of customs leviable under the special duty provision, thereby abolishing that special customs duty on imports of those tariff items.
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