Customs Tariff
ADDITIONAL DUTY ON CUSTOMS TO COUNTERVAIL LOCAL TAXES *
| Tariff Description | Rate of Additional Duty |
|
Any imported article |
An additional duty at a rate not exceeding four percent of the value of the imported article. |
Additional duty levied @ of 4% on specified goods.
In
exercise of the powers conferred by sub-section (5) of section 3 of the
Customs Tariff Act, 1975 (51 of 1975), on being satisfied that it is
necessary in the public interest so to do, and having regard to sales tax,
value added tax, local tax and other taxes or charges leviable on sale or
purchase or transportation of such or like goods in India, hereby directs that
the goods specified in column (2) of the Table below, when imported into
India, shall be liable to an additional duty at the rate of four per cent. ad
valorem.
Table
|
S. No. |
Description of goods |
|
(1) |
(2) |
|
1. |
Goods specified in notification No. 25/98-Customs, dated the 2nd June, 1998, published in the Gazette of India, Extraordinary, vide number G.S.R. 290(E), dated the 2nd June, 1998. |
|
2. |
Goods specified in List A of notification No. 25/99-Customs, dated the 28th February, 1999, published in the Gazette of India, Extraordinary, vide number G.S.R. 161(E), dated the 28th February, 1999. |
|
3. |
Goods specified against S. Nos. 84, 86, 176, 294, 296 and 300A of notification No. 21/2002-Customs, dated the 1st March, 2002, published in the Gazette of India, Extraordinary, vide number G.S.R. 118(E), dated the 1st March, 2002. |
|
4. |
Goods specified in notification No. 21/2005-Customs, dated the 1st March, 2005 |
|
5. |
Goods specified in notification No. 24/2005-Customs, dated the 1st March, 2005 |
|
6. |
Goods specified in notification No. 25/2005-Customs, dated the 1st March, 2005 |
[Notification No. 19/2005-Cus., dated 1-3-2005]