Special Additional Duty exemption: all tariff-scheduled goods exempted from SAD by central government under statutory power. Exempts all goods covered by the First Schedule of the Customs Tariff Act from the whole of the special additional duty leviable under sub-section (1) of section 3A of the Customs Tariff Act, exercised under sub-section (1) of section 25 of the Customs Act, 1962 read with sub-section (4) of section 3A of the Customs Tariff Act, 1975, with the exemption taking effect from the notified commencement date.
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.
Special Additional Duty exemption: all tariff-scheduled goods exempted from SAD by central government under statutory power.
Exempts all goods covered by the First Schedule of the Customs Tariff Act from the whole of the special additional duty leviable under sub-section (1) of section 3A of the Customs Tariff Act, exercised under sub-section (1) of section 25 of the Customs Act, 1962 read with sub-section (4) of section 3A of the Customs Tariff Act, 1975, with the exemption taking effect from the notified commencement date.
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