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Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Import made under DEPB scheme, of the goods which are fully ...


Goods Imported Under DEPB Scheme Are Exempt from Customs Duty and Education Cess Cannot Be Imposed.

October 6, 2015

Case Laws     Customs     AT

Import made under DEPB scheme, of the goods which are fully exempt from payment of Customs duty and therefore, no Customs duty is levied and collected. The Education Cess at the prescribed rate also cannot be levied - AT

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