EXPLANATORY MEMORANDUM TO THE FINANCE BILL, 2022

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..... Note: (a) "Basic Customs Duty" means the customs duty levied under the Customs Act, 1962. (b) "Agriculture Infrastructure and Development Cess" means a duty of customs that is levied under Section .....

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..... se Nos. in square brackets [ ] indicate the relevant clause of the Finance Bill, 2022. (g) Amendments carried out through the Finance Bill, 2022, will come into effect on the date of its enactment, u .....

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