Additional duty on motor spirit: imposes an extra customs charge per litre, payable in addition to other customs duties. An additional duty of customs is prescribed on motor spirit (petrol) under the Finance (No.2) Act, 1998 as set out in the Second Schedule; this duty is collectible in respect of imports and is in addition to any other customs duties. Provisions of the Customs Act and related rules, including those concerning levy, collection, refunds and exemptions, apply to the administration of the additional duty. See Notification No. 57/98-Cus.
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Additional duty on motor spirit: imposes an extra customs charge per litre, payable in addition to other customs duties.
An additional duty of customs is prescribed on motor spirit (petrol) under the Finance (No.2) Act, 1998 as set out in the Second Schedule; this duty is collectible in respect of imports and is in addition to any other customs duties. Provisions of the Customs Act and related rules, including those concerning levy, collection, refunds and exemptions, apply to the administration of the additional duty. See Notification No. 57/98-Cus.
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