9911796707
TMI BlogSpecial additional duty of customs on specified goods - Effective ratesX X X X Extracts X X X X X X X X Extracts X X X X ..... dia, 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 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and (b) which are exempt from the whole of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. "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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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