Additional duty exemption for imports limits levy to no more than excise on like domestic non FTZ or EOU goods. The notification exempts imported goods covered by the First Schedule to the Customs Tariff Act from that portion of additional duty which is in excess of the excise duty leviable on like goods produced outside a free trade zone or a hundred percent export oriented undertaking, adopting the defined meanings of those terms from the Central Excise and Salt Act.
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.
Additional duty exemption for imports limits levy to no more than excise on like domestic non FTZ or EOU goods.
The notification exempts imported goods covered by the First Schedule to the Customs Tariff Act from that portion of additional duty which is in excess of the excise duty leviable on like goods produced outside a free trade zone or a hundred percent export oriented undertaking, adopting the defined meanings of those terms from the Central Excise and Salt Act.
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