Exemption to freight on goods imported in containers for transhipment
to Inland Container Depot.
Notification No. 151-Cus., dated 14-5-1982
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 imported in containers
for transhipment to Inland Container Depot from so much of the duty of customs leviable thereon under the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975), and the additional duty leviable under section 3 of the second-mentioned Act as
is equivalent to the duty leviable on the freight incurred on movement from the port of entry to the Inland Container Depot and
the handling charges incurred at the Inland Container Depot.
Notification No. 151-Cus., dated 14-5-1982 as amended by Notification No. 301/87-Cus., dated 21-8-1987.