TaxTMI 
TaxTMI 
TaxTMI 
Exemption to specified goods from Special Customs duty
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....ion 68 of the Finance (No. 2) Act, 1996 (33 of 1996), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 77/96-Customs, dated the 28th September, 1996, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in the Table below and falling wi....
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....First Schedule and the special duty of customs leviable thereon under sub-section (1) of the said section 68, calculated per Kg. of the said goods, exceeds, - (i) rupees fifty five in the case of goods specified against S. No. 11 of the said Table; and (ii) rupees one hundred in the case of goods specified against S. No. 12 of the said Table; (c) in the case of the goods specified against S. No....
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....falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (1) (2) 1. Any article falling under heading No. 98.03 of the said First Schedule, the value of which exceeds the duty free allowance admissible under the Baggage Rules, 1994. 2. Goods falling under heading No. 98.03 of the said First Schedule which in terms of the Baggage Rules, 1994, are, - (i) passed free of d....
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.... said First Schedule in terms of any notification of the Government of India in the Ministry of Finance (Department of Revenue and Banking, Department of Revenue and Insurance or Department of Revenue, as the case may be), for the time being in force, issued under sub-section (1) of section 25 of the Customs Act, 1962. 5. All goods falling within the said First Schedule, in the case of which Fre....