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        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.

        <h1>Customs peak rate reduction prompts revised tariff structure, new education cess and specified export duties effective immediately.</h1> Peak customs duty on non agricultural goods is reduced to 10% with exceptions; a new Secondary and Higher Education Cess of 1% is imposed in addition to the existing education cess and both cesses are computed excluding each other. Export duties are introduced on specified iron and chromium ores effective immediately. Chapter wise tariff changes lower ad valorem rates for broad categories, maintain higher rates for designated items, extend or withdraw concessional entries and exemptions, and amend notifications to implement the revised tariff structure.

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