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6
th
January, 2003
Notification No. 2/2003 - Customs (N.T.)
Whereas the Central Government vide notification of the Government of India in the erstwhile Ministry of Finance (Department
of Revenue), number - 29/98-Customs, dated the 2
nd
June, 1998, exempted from special additional duty of Customs, leviable
under section 3A of the Customs Tariff Act, 1975 (51 of 1975), interalia, the following goods:
All goods falling within the First Schedule to the said Customs Tariff Act, which are exempt from;-
(a)the whole of the duty of customs leviable thereon under the said Schedule, and
(b)
the whole of the additional duty of customs leviable thereon under sub-section (1) of section (3) of the said Customs Tariff
Act.
And, whereas the Central Government vide notification of the Government of India in the erstwhile Ministry of Finance
(Department of Revenue), number - 34/98-Customs, dated the 13
th
June, 1998, exempted from special additional duty,
interalia the following goods:
(i) All goods falling within the said First Schedule, which are exempt from;-
(a)the whole of the duty of customs leviable thereon under the said Schedule, and
(b)
the whole of the additional duty of customs leviable thereon under sub-section (1) of section (3) of the said Customs Tariff
Act.
(ii) All goods falling within the said First Schedule;-
(a)
in the case of which Free rates of duty of customs are specified in column (4) or column (5), as the case may be, of the said
First Schedule, and
(b)
which are exempt from the whole of the additional duty of customs leviable thereon under sub-section (1) of section (3) of
the said Customs Tariff Act
And, whereas the Central Government vide notification of the Government of India in the erstwhile Ministry of Finance
(Department of Revenue), number - 56/98-Customs, dated the 1
st
August, 1998, exempted from special additional duty,
interalia, the following goods:
(i) All goods falling within the said First Schedule, which are exempt from;-
(a)the whole of the duty of customs leviable thereon under the said Schedule, and
(b)
the whole of the additional duty of customs leviable thereon under sub-section (1) of section (3) of the said Customs Tariff
Act.
(ii) All goods falling within the said First Schedule,-
(a)
in the case of which Free rates of duty of customs are specified in column (4) or column (5), as the case may be, of the said
First Schedule, and
(b)
which are exempt from the whole of the additional duty of customs leviable thereon under sub-section (1) of section (3) of
the said Customs Tariff Act or on which no amount of said additional duty of customs is payable for any reason.
And, whereas, during the period from 2
nd
June, 1998 to 12
th
June, 1998, the goods imported by several importers in the case
of which Free rates of duty of customs were specified and which were exempt from the whole of the additional duty of customs
leviable thereon or on which no amount of the said additional duty of customs was payable for any reason and claimed
exemption from special additional duty under the notification number - 29/98-Customs, dated 2
nd
June, 1998.
And, whereas, during the period from 13
th
June, 1998 to 31
st
July, 1998, the goods imported by several importers in the case
of which Free rates of duty of customs were specified and which were not exempted from the whole of the additional duty of
customs by way of an exemption notification, but on which nevertheless, no amount of the said additional duty of customs was
payable for any reason, and claimed benefit of the notification number - 34/98-Customs, dated 13
th
June, 1998.
And, whereas, the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of
duty (including non-levy there of) under the Customs Act, 1962 (52 of 1962) and said Customs Tariff Act on the goods imported
by several importers as mentioned in paragraph, 4 and 5 above, the special additional duty of customs were not being levied
extending benefit of the aforesaid notifications, during the period commencing on and from 2
nd
June, 1998 and ending with the
31
st
July, 1998.
Now, therefore, in exercise of the powers conferred by section 28A of the said Customs Act, the Central Government, hereby
directs that the special additional duty of customs payable under the said Customs Act, and section 3A of the Customs Tariff
Act, 1975, on the goods imported by several importers as mentioned in paragraphs 4 and 5 above, but for the said practice
shall not be required to be paid on the said goods imported during the period from 2
nd
June, 1998 to 31
st
July, 1998.

D. S. Garbyal
Under Secretary to the Government of India
F. NO. - 523/6/2000 - CUS(T.U.)