TaxTMI 
TaxTMI 
Payment of Special Additional Duty under the said Customs Act, and section 3A
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....ndia in the erstwhile Ministry of Finance (Department of Revenue), number - 29/98-Customs, dated the 2^nd June, 1998, exempted from special additional duty of Customs, leviable under section 3A of the Customs Tariff Act, 1975 (51 of 1975), inter alia, the following goods: All goods falling within the First Schedule to the said Customs Tariff Act, which are exempt from;- (a) the whole of t....
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....s falling within the said First Schedule;- (a) in the case of which Free rates of duty of customs are specified in column (4) or column (5), as the case may be, of the said First Schedule, and (b) which are exempt from the whole of the additional duty of customs leviable thereon under sub-section (1) of section (3) of the said Customs Tariff Act And, whereas the Central Government v....
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....the additional duty of customs leviable thereon under sub-section (1) of section (3) of the said Customs Tariff Act or on which no amount of said additional duty of customs is payable for any reason. And, whereas, during the period from 2^nd June, 1998 to 12^th June, 1998, the goods imported by several importers in the case of which Free rates of duty of customs were specified and which were ex....
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....overnment is satisfied that according to a practice that was generally prevalent regarding levy of duty (including non-levy there of) under the Customs Act, 1962 (52 of 1962) and said Customs Tariff Act on the goods imported by several importers as mentioned in paragraph, 4 and 5 above, the special additional duty of customs were not being levied extending benefit of the aforesaid notifications, d....