Levy of Additional duty of Re. 1/- to ₹ 1.50/- per litre of HSD imported by M/s. Gujarat Ambuja Exports Ltd.

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..... Subject : Levy of Additional duty of Re. 1/- to ₹ 1.50/- per litre of HSD imported by M/s. Gujarat Ambuja Exports Ltd. I am directed to invite your attention to section 116 of the Finance Act, 1999 as amended vide section 168 of the Finance Act, 2003 providing for levy of an additional duty of customs at the rate of ₹ 1.50 (earlier Re. 1/-) on import of HSD. This additional .....

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..... f Act, 1975 nor levied under Section 3 of the Customs Tariff Act, 1975 . Hence it is not covered by the exemption notifications governing duty free imports by EOUs. 3. In view of the above, you are requested to kindly review all past cases of such assessment and initiate suitable steps to recover duty, if not paid. - Circular - Trade Notice - Public Notice - Instructions - Office orders .....

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