CUS NTF NO. 151/1982 DATE 14/05/1982
Exemption from duty to Freight incurred on transhipment of containerised cargo.
As amended by Notification 301/87-Cus dated 21-8-1987.
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.
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