Customs duty exemption for certain fresh garlic imports creates a deeming override of conflicting customs provisions. A special provision deems the item and description listed in the Third Schedule to be exempt from customs duty as specified in that Schedule from the corresponding effective date, operating notwithstanding any conflicting general provision of the Customs enactment and thereby overriding the usual application of customs duty for those entries.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for certain fresh garlic imports creates a deeming override of conflicting customs provisions.
A special provision deems the item and description listed in the Third Schedule to be exempt from customs duty as specified in that Schedule from the corresponding effective date, operating notwithstanding any conflicting general provision of the Customs enactment and thereby overriding the usual application of customs duty for those entries.
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