https://www.taxtmi.com/acts?id=9616 Deemed retrospective exemption is provided for barge mounted power plants under heading 98.01, treating them as always exempt from the additional duty of customs; the Central Government is deemed to have had the power to grant that exemption retrospectively. Collected additional duty that would not have been payable is refundable, and refund claims must be filed within six months from the date the Finance Bill receives presidential assent. en-us Tue, 21 Oct 2008 14:19:34 +0530 Tue, 21 Oct 2008 14:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9616 Deemed retrospective exemption is provided for barge mounted power plants under heading 98.01, treating them as always exempt from the additional duty of customs; the Central Government is deemed to have had the power to grant that exemption retrospectively. Collected additional duty that would not have been payable is refundable, and refund claims must be filed within six months from the date the Finance Bill receives presidential assent. Act-Rules F. Acts / Amendment Acts Tue, 21 Oct 2008 14:19:34 +0530 https://www.taxtmi.com/acts?id=9616