Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
National Calamity Contingent Duty exemption extends to specified polyester yarn tariff items, removing duty liability. The Central Government, under section 25(1) of the Customs Act read with section 134(4) of the Finance Act, 2003, exempts goods listed in the Table-specific 5402 series entries and heading 5406 (synthetic filament yarn of polyester)-from the whole of the National Calamity Contingent Duty leviable under section 134(1) of the Finance Act, 2003.
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.
National Calamity Contingent Duty exemption extends to specified polyester yarn tariff items, removing duty liability.
The Central Government, under section 25(1) of the Customs Act read with section 134(4) of the Finance Act, 2003, exempts goods listed in the Table-specific 5402 series entries and heading 5406 (synthetic filament yarn of polyester)-from the whole of the National Calamity Contingent Duty leviable under section 134(1) of the Finance Act, 2003.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.