EXPLANATORY MEMORANDUM TO THE FINANCE BILL, 2022

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..... USTOMS Note: (a) Basic Customs Duty means the customs duty levied under the Customs Act, 1962. (b) Agriculture Infrastructure and Development Cess means a duty of customs that is levied .....

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..... Act, 2018. (f) Clause Nos. in square brackets [ ] indicate the relevant clause of the Finance Bill, 2022. (g) Amendments carried out through the Finance Bill, 2022, will come into effect on the .....

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