Effective rate of special Additional Customs duty for certain specified goods

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....ported into India, specified in corresponding entry in column (2) of the said Table and falling within the First Schedule to the said Customs Tariff Act: Provided that in respect of the goods specified against S. Nos. 2, 3 and 4 of the said Table, Nil rate shall be subject to the conditions, if any, subject to which the goods are exempt either partially or wholly from the duty of customs leviable thereon which is specified in the First Schedule to the said Customs Tariff Act. TABLE S. No. Description of goods Rate of special additional duty (1) (2) (3) 1. Goods falling under heading No. 98.03 of the said First Schedule in terms of the Baggage Rules, 1998, are - (i) passed free of duty; or (ii) exempt from the w....

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....mount of said additional duty of customs is payable for any reason. Nil 5. All goods falling under the said First Schedule, which are imported for sale as such, other than by way of high seas sale and the importer at the time of importation or at the time of clearances of warehoused goods for home consumption under the provisions of section 68 of the Customs Act, 1962 (No. 52 of 1962), as the case may be, makes a specific declaration to that effect in the bill of entry in the manner specified below: Nil   Provided that the rate specified herein shall not apply if the importer sells the said imported goods from a place located in an area where no tax is chargeable on sale or purchase of goods.     &n....

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....97-Customs, dated 1st April, 1997 (x) 31/97-Customs, dated 1st April, 1997   7. All goods falling under the said First Schedule and imported in terms of Notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 34/97-Customs, dated the 7th April, 1997. Nil 8. Goods specified against S. No. 167 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 20/99-Customs, dated the 28th February, 1999, subject to the conditions, if any, specified in the annexure to that notification in relation to such goods. Nil 9. Goods specified against S. Nos. 174 to 179 of the Table annexed to notification of the Government of Ind....

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....lows the procedures set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. Nil 15. Prawn feed, falling under sub-heading No. 2309.90 of the said First Schedule. Nil 16. Crude or unrefined sulphur, falling under heading No.25.03 of the said First Schedule. Nil 17. All goods falling under sub-heading No. 2709.00 of the said First Schedule. Nil 18. Naphtha, falling under heading No. 27.10 of the said First Schedule. Nil 19. Phosphoric acid, falling under Chapter 28 of the said First Schedule, for the manufacture of fertilisers. Nil 20. Gibberellic acid, falling under Chapter 28 of the said First Schedule. Nil 21. Kyanit....