Section 11A of CTA, 1975 : Section 11A: Power Of Central Government To Amend First Schedule
CTA, 1975
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Explanation using Example
Imagine the government of a country identifies the need to promote the use of electric vehicles (EVs) to reduce pollution. To support this initiative, the government decides to reduce the import duty on certain components used in the manufacture of EVs, such as batteries and electric motors.
In this scenario, the Central Government may exercise its power under Section 11A of The Cus...
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