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of <h1>Additional Duty of 2/L on Petrol Imports as per Finance Act 1998, Notification No. 57/98-Cus.</h1> An additional duty of two rupees per liter is imposed on motor spirit, commonly known as petrol, as per the tariff description. This duty applies to goods specified in the Second Schedule of the Finance (No.2) Act, 1998, when imported into India. It is in addition to any other customs duties under the Customs Act or other applicable laws. The Customs Act's provisions, including those for refunds and exemptions, apply to the levy and collection of this additional duty. This is detailed in Notification No. 57/98-Cus., dated August 1, 1998.
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