Goods Under Heading 98.04 Exempt from Additional Duty Since 1976, Excluding Certain TVs; Rescinded in 2017.

The Central Government, under the Customs Act, 1962, exempted goods (excluding tobacco products) under Heading No. 98.04 from additional duty when imported into India, effective from August 2, 1976. This exemption does not apply to color television sets imported under specific government orders related to the Open General Licence No. 23/82, dated October 11, 1982. The notification, initially issued as No. 318/76-Customs, has been amended by subsequent notifications and was rescinded by Notification No. 62/2017 on July 1, 2017.

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