Notification No. 318/76-Cus Dated 02-08-76
Additional duty exemption available on goods falling under CH 98.04 -CTA except tobacco products.-
In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it
is necessary in the public interest so to do, hereby exempts goods (other than
tobacco products), falling under heading No. 98.04 of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole
of the additional duty leviable thereon under section 3 of the second mentioned
Act:
Provided that such exemption shall not apply to Colour Television Sets
imported into India under and in accordance with the Order of the Government of
India in the Ministry of Commerce No. 29/82, dated the 11th October, 1982
(relating to Open General Licence No. 23/82, dated the 11th October, 1982), made
under section 3 of the Imports and Exports (Control) Act, 1947 (18 of 1947).
as amended by Notification Nos. 227/82-Cus dt 11-10-1982, No. 263/82-Cus dt 2-12-1982 and 204/86-Cus 7-3-1986.