Special additional duty of customs on specified goods - Effective rates

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ia, described 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 which in terms of the Baggage Rules, 1998, are -  Nil   (i) passed free of duty; o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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.   5. All goods falling under sub-heading No. 2709.00 of the said First Schedule.  Nil 6. Newsprint falling under sub-heading No. 4801.00 of the said First Schedule.  Nil 7. Lightweight coated paper weighing upto 70 g/m^2, falling under heading No. 48.10 of the said First Schedule and imported by actual users for printing of magazines.  Nil 8. Goods specified against S. Nos. 171 to 175 of the Table annexed to notification of the Government of India in the Ministry of Finance (Department of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mption 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.      "Declaration     I/We hereby declare that the goods of description.......... imported under Bill of Entry No. ...........dated .........are for sales purpose only. I/we also declare that sale of said goods will not be effected from a place located in an area where no tax is cha....