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duty free and duty exempted

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(Querist)
22 June 2009 is there any difference between

duty free goods and duty expempted goods


pls explain and advice

Thanks & regds

RK Saini
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CA.Hanumantha Reddy

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CA.Hanumantha Reddy (Expert)
22 June 2009 Yes, there is a difference between these two. Duty free goods mean procuring goods without payment of duty (ex. EOU can procure goods from DTA by producing CT-3 document). In case of exempted goods mean goods which are liable for duty have been exempted either whole amount of duty or partially for limited period.
Hope the above clarifies you
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