4.14

Details of Duties exempted

Imports under Advance Authorisation are exempted from payment of Basic Customs Duty, Additional Customs Duty, Education Cess, Anti¬dumping Duty, Countervailing Duty, Safeguard Duty, Transition Product Specific Safeguard Duty, wherever applicable. Import against supplies covered under paragraph 7.02 (c) and (g) of FTP will not be exempted from payment of applicable Anti-dumping Duty, Countervailing Duty, Safeguard Duty and Transition Product Specific Safeguard Duty, if any. However, imports under Advance Authorisation are also exempt from whole of the Integrated Tax and Compensation Cess leviable under sub-section (7) and sub-section (9) respectively, of section 3 of the Customs Tariff Act, 1975 (51 of 1975), as may be provided in the notification issued by Department of Revenue, for making physical exports or domestic supplies notified at Sr Nos. 1, 2 and 3 of the table contained in Notification no. 48/2017-Central Tax dated 18.10.2017 issued by Department of Revenue. Imports against Advance Authorisations are exempted from Integrated Tax and Compensation Cess upto 31.03.2022 [OLD- 31.03.2019 ] only.

(Above "31.03.2022" substituted vide NOTIFICATION NO. 33/2021, DT. 28/09/2021)

(Above para 4.14 has been substituted vide NOTIFICATION NO. 53/2018, DT. 10/01/2019 )

(In above para 4.14 the Exemption from Integrated Tax and Compensation Cess under Advance Authorization is extended upto 31.03.2020 vide NOTIFICATION NO. 57/2018, DT. 20/03/2019)

[OLD- Imports under Advance Authorisation are exempted from payment of Basic Customs Duty, Additional Customs Duty, Education Cess, Anti-dumping Duty, Countervailing Duty, Safeguard Duty, Transition Product Specific Safeguard Duty, wherever applicable. Import against supplies covered under paragraph 7.02 (c), (d) and (g) of FTP will not be exempted from payment of applicable Anti-dumping Duty, Countervailing Duty, Safeguard Duty and Transition Product Specific Safeguard Duty, if any. However, imports under Advance Authorisation for physical exports are also exempt from whole of the integrated tax and Compensation Cess leviable under sub-section (7) and sub-section (9) respectively, of section 3 of the Customs Tariff Act, 1975 (51 of 1975), as may be provided in the notification issued by Department of Revenue, and such imports shall be subject to pre-import condition. Imports against Advance Authorisations for physical exports are exempted from Integrated Tax and Compensation Cess upto 31.03.2019 [OLD- 01.10.2018 ] [OLD- 31.03.2018 ] only.]

(Exemption from Integrated Tax and Compensation Cess under Advance Authorization is extended upto 31.03.2019 vide NOTIFICATION NO. 35/2018, DT. 26/09/2018)

(Exemption from Integrated Tax and Compensation Cess under Advance Authorization Scheme under above para is extended upto 01.10.2018 vide NOTIFICATION NO. 54/2017, DT. 22/03/2018)