Basic Customs Duty clarified as the operative 'duty' for import prohibitions under the Export From India Scheme. The term Duty in Appendix-3A must be read as Basic Customs Duty only, excluding other customs levies; Appendix-3A identifies categories of agricultural, horticultural, plantation and certain industrial goods barred from import under Export From India Schemes by reference to customs duty incidence and ITC (HS) classification, and the clarification is to be treated as a standing order for officials.
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Provisions expressly mentioned in the judgment/order text.
Basic Customs Duty clarified as the operative "duty" for import prohibitions under the Export From India Scheme.
The term Duty in Appendix-3A must be read as Basic Customs Duty only, excluding other customs levies; Appendix-3A identifies categories of agricultural, horticultural, plantation and certain industrial goods barred from import under Export From India Schemes by reference to customs duty incidence and ITC (HS) classification, and the clarification is to be treated as a standing order for officials.
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