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Special additional duty of customs on specified goods - Effective rates

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..... sponding 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; or (ii) exempt from the whole of the duty of customs leviable the .....

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..... yable 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/m2, 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 Revenue), No. 23/98-Customs, dated the 2nd June, 1998, subject to the conditions, if any, specified in the annexure to that notification in relation to such goods. Nil 9. Goods specified against S. No. 164 of the Table an .....

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..... e 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 chargeable on sale or purchase of goods. In case the said goods are disposed of in any manner in contravention of the conditions specified in Notification No. 56/98-Cus., dated the 1st August, 1998, without prejudice to any other action that may be taken under any law for the time being in force, I/we undertake to pay the special additional dut .....

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