CA Final IDT Chapter 2 | Section 9B, 9C, SWS, AIDC & Finance Act 2023 Amendments | Customs

In this lecture, we complete Chapter 2 by covering the remaining provisions relating to Customs Duty including: ✅ Restrictions on Countervailing Duty & Anti-Dumping Duty (Section 9B) ✅ Appeals to CESTAT (Section 9C) ✅ Social Welfare Surcharge (SWS) ✅ Agriculture Infrastructure & Development Cess (AIDC) ✅ Finance Act 2023 Amendments ✅ Retrospective Amendments from 01.01.1995 ✅ Important Exam-Oriented Revision Points This video is designed for CA Final students looking for fast revision, conceptual clarity and exam-focused preparation. 📚 Chapter 2 Series ▶ Part 1 – Safeguard Duty, Countervailing Duty & Anti-Dumping Duty ▶ Part 2 – Anti-Dumping Duty (Detailed Concepts & Computation) ▶ Part 3 – Section 9B, Section 9C, SWS, AIDC & Finance Act 2023 Amendments 🎯 Perfect for: CA Final IDT Revision Last Day Revision Fast Track Revision Exam-Oriented Study Self Study ⏱️ Timestamps 00:00 Introduction 00:35 Section 9B – Restrictions on CVD & ADD 02:20 Double Jeopardy Restriction 03:35 Exemption / Refund in Country of Origin 05:00 WTO & MFN Country Restrictions 06:40 Third Country Exception 08:10 Section 9C – Appeals to CESTAT 10:05 Appeal Time Limit 11:20 Appeal Fees 12:15 Powers of CESTAT 13:20 Social Welfare Surcharge (SWS) 15:40 Exclusions from SWS Computation 18:00 Agriculture Infrastructure & Development Cess (AIDC) 20:20 Finance Act 2023 Amendments 22:00 Effective Date & Applicability 23:30 Retrospective Effect from 01.01.1995 24:40 Amendments to Section 9 26:10 Amendments to Section 9A 27:40 Amendments to Section 9C 29:20 Chapter 2 Final Revision #️⃣ Hashtags #CAFinal #CAFinalIDT #IDTRevision #CustomsDuty #Chapter2 #CountervailingDuty #AntiDumpingDuty #SafeguardDuty #Section9B #Section9C #SWS #AIDC #FinanceAct2023 #GST #ICAI