Tariff exemption for licensed cooperative garlic imports limits customs duty liability for qualifying shipments under central import licence.

Fresh garlic falling under the specified tariff item, when imported by the National Consumer Co-operative Federation and the Madhya Pradesh State Co-operative Marketing Federation under an import licence issued by the Central Government and cleared after the 15th day of January, 2003, is exempt from so much of the duty of Customs as is in excess of thirty per cent ad valorem.

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