Exemption granted to Additional Customs duty on imported goods

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....r, 2007 G.S.R.  (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for subsequent sale, from the whole....

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....ble; ^1[(c) the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer before the expiry of one year from the date of payment of the said additional duty of customs]  (d) the importer shall pay on sale of the said goods, appropriate ^2[ integrated Goods and services tax or Cen....

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....sp; ^3[Provided that for the goods sold prior to the 1st July 2017, documents evidencing payment of appropriate sales tax or value added tax, as the case may be, shall be accepted. ] 3. The jurisdictional customs officer shall sanction the refund on satisfying himself that the conditions referred to in para 2 above, are fulfilled.  ^4[4. Nothing contained in this notification shall....