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of <h1>Burma Wood Imports: Auxiliary Duty Reduced from 50% to 5% for 1991 Imports, Aligning with Past Practice (Section 28A)</h1> Wood roughly squared and half squared, imported from Burma between July 25, 1991, and September 12, 1991, was subject to an auxiliary customs duty of 50% under the Customs Act, 1962, and the Finance Act, 1991. However, the Central Government recognized a prevalent practice of levying only a 5% duty during this period. Consequently, the government has directed that any auxiliary duty exceeding 5% shall not be required for these imports, aligning with the established practice. This directive is issued under section 28A of the Customs Act, as per Notification No. 6/95-Cus. (N.T.), dated January 12, 1995.
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