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Non-levy Of Addl. Customs Duty To Jute Importers From Nepal (Sec 28A) (17Jul2015-15Dec2016)

Central Board of Indirect Taxes and Customs (CBIC) Notification No. 30/2018-Customs (N.T) dated the 4th April, 2018, reads as follows.— “In exercise of the powers conferred by section 28A of the Customs Act, 1962 (52 of 1962) the Central Government on being satisfied that there was a general practice of non-levy of additional duty of customs leviable under sub-section (1) of section 3 of the Customs Tariff Act,1975 (51 of 1975) (hereinafter referred to as additional duty), on the Jute products falling under headings 5310 and 6305 of the First Schedule to the Customs Tariff Act,1975, when imported from Nepal, during the period from the 17th July, 2015 to the 15th December, 2016, hereby directs that the additional duty leviable thereon but for the said practice, shall not be required to be paid in respect of the said goods.”

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