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Amendment of Customs Tariff Act, 1975

Section 102 - Acts - INDIRECT TAXES - Customs Tariff - FINANCE ACT, 2018 - Section 102 - Customs Tariff 102. In the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act), in section 3,- (i) in sub-section (7), afte .....

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deposited in a warehouse under the provisions of the Customs Act, 1962 (52 of 1962) are sold to any person before clearance for home consumption or export under the said Act, the value of such goods for the purpose of calculating the integrated tax .....

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such goods as determined under sub-section (8) or the transaction value of such goods, whichever is higher: Provided that where the whole of the warehoused goods or any part thereof are sold more than once before such clearance for home consumption .....

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as the case may be, of such goods shall be determined in accordance with the provisions of sub-section (8). Explanation.- For the purposes of this sub-section, the expression transaction value , in relation to warehoused goods, means the amount paid .....

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r sub-section (10), the following sub-section shall be inserted, namely:- (10A) Where the goods deposited in a warehouse under the provisions of the Customs Act, 1962 (52 of 1962) are sold to any person before clearance for home consumption or export .....

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