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        Case ID :
        DGFT

        Clarification on the term 'Duty' under Sl. No. 3 of Appendix- 3A of Foreign Trade Policy 2015-2020

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        Basic Customs Duty clarified as the exclusive 'Duty' reference under Appendix entry, excluding other customs levies for export calculation. The term 'Duty' in the Sl. No. 3 entry of Appendix 3A to the Foreign Trade Policy 2015-2020 is to be read as 'Basic Customs duties' only, excluding other customs levies such as additional duties or IGST when applying the Appendix entry.
                        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.

                              Basic Customs Duty clarified as the exclusive "Duty" reference under Appendix entry, excluding other customs levies for export calculation.

                              The term "Duty" in the Sl. No. 3 entry of Appendix 3A to the Foreign Trade Policy 2015-2020 is to be read as "Basic Customs duties" only, excluding other customs levies such as additional duties or IGST when applying the Appendix entry.


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