Customs Tariff Act
and are subject to 5% basic customs duty and additional duty
of customs leviable under section 3 of the Customs Tariff ... customs duty and is no different from levy of
customs or additional duties of customs payable under section
3 of the Customs Tariff
exemption from any duty of customs, under the
Customs Act, 1962 (52 of 1962) or the Customs
Tariff ... concessions
in payment of duty of custom duty under the Customs Act, 1962 or
the Customs Tariff Act, 1975 on goods imported into SEZ area
implement its scheme in the country.
4.2 The petitioner is availing customs duty
exemption under Notification No.12/2012-custom
dated 17th March, 2012 under ... view of the above Scheme,
respondent custom authority has granted exemption
from custom duty vide Notification No.31/2015-
Custom dated 07th
DGFT. Though the
fifth respondent - Deputy Commissioner of Customs
allowed exemption from payment of basic customs duty
on the basis of the EPCG authorisation ... itself once again issued a
notification on 9.9.1980, reviving the exemption of
customs duty. The learned counsel had submitted that
during the period
from Customs duty vide
Customs Notification No. 21/2002 - Cus dated 01.03.2002.
Without receiving a positive report from the Port Health Officer,
Customs would ... binding on the Commissioner of Customs,
Kandla. However, it has been confirmed by the Assistant Commissioner
of Customs (Port), Custom House, Kolkata in letter
Government of India vide its exemption notification No.45/2002,
granted total exemption from payment of customs duty and additional
duty on goods other than ... than edible oil, such exemption was total. For edible oil, such
exemption was to the extent of 50% of the customs duty and additional
duty
Government of India vide its exemption notification No.45/2002,
granted total exemption from payment of customs duty and additional
duty on goods other than ... than edible oil, such exemption was total. For edible oil, such
exemption was to the extent of 50% of the customs duty and additional
duty
purpose for which the Ministry of Finance have granted
complete exemption from customs duty. In such cases, if the supplies to
such projects are made ... that in respect of nonmega power project there is no exemption
from customs duty in respect of goods imported for such project
Adani Exports Limited vs Union Of India (Uoi) on 23 July, 2004
Author: M.S
Central Government regarding the necessity in the public interest to grant exemption from customs duty is laid down in Section 25(1) of the Customs ... provisions of the Customs Act, 1962 relating to exemption from customs duty are concerned, they will apply to the additional duty chargeable under Section
