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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
