Auxiliary duties of customs
Section 93 of the Finance Act, 1987 deals with auxiliary duties of customs. Auxiliary duties of customs 93. (1) In the case of goods mentioned in the First Schedule to the Customs Tariff' Act, or in that Schedule, as amended from time to time, there shall be levied and collected as an auxiliary duty of customs an amount equal to fifty per cent of the value of the goods as d
Auxiliary duties of customs
93. (1) In the case of goods mentioned in the First Schedule to the Customs Tariff' Act, or in that Schedule, as amended from time to time, there shall be levied and collected as an auxiliary duty of customs an amount equal to fifty per cent of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act).
(2) Sub-section (1) shall cease to have effect after the 31st day of March, 1988, except as respects things done or omitted to be done before such cesser; and section 6 of the General Clauses Act, 1897 (10 of 1897), shall apply upon such cesser as if the said sub-section had then been repealed by a Central Act.
(3) The auxiliary duties of customs referred to in sub-section (1) shall be in addition to any duties of customs chargeable on such goods under the Customs Act, or any other law for the time being in force.
(4) The provisions of the Customs Act and the rules and regulations made there under, including those relating to refunds and exemptions from duties, shall, as far as may be apply in relation to the levy and collection of the auxiliary duties of customs leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of customs on such goods under that Act or those rules and regulations, as the case may be.
[Finance Act, 1987]
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Section 93, The Finance Act, 1987 (Act 11 of 1987).
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Questions about Section 93
What does Section 93 of the Finance Act deal with?
Section 93 of the Finance Act is headed "Auxiliary duties of customs". Auxiliary duties of customs 93. (1) In the case of goods mentioned in the First Schedule to the Customs Tariff' Act, or in that Schedule, as amended from time to time, there shall be levied and collected as an auxiliary duty of customs an amount equal to fifty per cent of the value of the goods as d
How do I find court cases under Section 93 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1987 93, section 93 Finance Act 1987, section 93 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 93 of the Finance Act, and has it changed?
Its own text turns on General Clauses Act 6 (Effect of repeal), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1987 as Act 11 of 1987. India Code records no commencement date for it. It is in force as at the date shown on this page.
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