| Date: |
25-03-1982
|
| Notification No: |
CUSTOMS Notification No 89/1982
|
| Issuing Authority: |
Indian Customs
|
| Type: |
Tariff
|
| File No: |
|
| Subject: |
Exemption from Additional Duty in excess of excise duty leviable on like goods
|
|
Exemption from Additional Duty in excess of excise duty leviable on like goods
Notification No. 89 dated 25th March 1982 (As amended by notification 130/90)
The Central Government exempts all the goods covered by the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from so much of the additional duty leviable thereon under section 3 of the said Act, as is in excess of the duty of excise for the time being leviable on like goods produced or manufactured in any place outside a free trade zone in India or hundred percent export-oriented undertaking.
Explanation: - For the purpose of this notification, �free trade zone� and �hundred percent export-oriented undertaking� have the same meaning as in Explanation 2 to sub-section (1) of section 3 of the Central Excise and Salt Act, 1944 (1 of 1944)
|
|
|