[TO BE PUBLISHED IN THE
GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 21 /2018- Customs
New Delhi, the
2nd February, 2018
G.S. R. …..(E)- In
exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), read with clause 110 of the Finance Bill, 2018
(4 of 2018), which, by virtue of the declaration made in the said Finance Act
under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force
of law, the Central Government, on being satisfied that it is necessary in the
public interest so to do, hereby exempts motor spirit commonly known as petrol
and high speed diesel oil, falling under heading 2710 of the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so
much of the additional duty of customs leviable thereon under sub-section (1)
of section 3 of the said Customs Tariff Act, as is equivalent to the additional
duty of excise (Road and Infrastructure Cess) leviable on motor spirit commonly
known as petrol and high speed diesel oil under the aforesaid clause 110 of the
Finance Bill, 2018.
[F. No.
334/04/2018-TRU]
Ruchi Bisht)
Under Secretary to the Government of India
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