duty free entitlement credit certificate and duty free service entitlement credit certificate – exemption from all additional duties.

By Vijay Kumar

At present the exemption is restricted to the Additional duty relating to the excise duty (CVD) under Section 3(1) of the Customs Tariff Act. Sadly there are other SAD – Special Additional Duties imposed under Section 3(3) and 3(5) of the Customs Tariff Act. Now notification Nos 53 and 54/2003 are amended to provided for exemption from all additional duties under Section 3 and not limiting to Section 3(1).

NOTIFICATION NO. 117/2006-Cus., Dated: December 19, 2006