Seeks to exempt SAD on goods in Fourth schedule to central excise act

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..... section 25 of the Customs Act, 1962 (52 of 1962) , the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling under the Fourth Schedule to the Central Excise Act, 1944 (1of 1944) , when imported into India for subsequent sale, from the whole of the additional duty of customs leviable thereon under sub-section (5) of sectio .....

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..... onal duty of customs paid on the imported goods with the jurisdictional customs officer; d) the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be; e) the importer shall, inter alia, provide copies of the following documents alongwith the refund claim:- (i) documents evidencing payment of the said additional duty; (ii) inv .....

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..... nditions referred to in para 2 above, are fulfilled. 1 [ 4. Nothing contained in this notification shall have effect after the 2 [ 30th September, 2024 ] . ] [F.No. 354/119/2017-TRU (Ruchi Bisht) Under Secretary to the Government of India ************* NOTES:- 1. Inserted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 2 .....

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