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        Customs

        seeks to further amend notification No.12/2012-Customs, dated 17.03.2012 so as to allow the following changes regarding duty free import of raw sugar [17011, allowed vide notification No.12/2017-Customs dated 5th, April, 2017: 1. Time line for availing TRQ benefit (duty free) for import of raw sugar [1701] has been extended from 12.06.2017 to 30.06.2017. 2. Actual user condition has been prescribed for importing raw sugar at Nil rate, availing TRQ benefit for manufacture of white/ refined sugar. 3. A time line of 2 months, from the date of filing of bill of entry or the date of entry inwards, whichever is later, is being prescribed to convert raw sugar into white/ refined sugar.

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        Duty-free TRQ for raw sugar extended; actual-user condition imposed and conversion to refined sugar required within prescribed timeline. The TRQ duty free period for raw sugar is extended; imports availing nil rate are subject to an actual user condition permitting duty free entry only for manufacture of white/refined sugar, and imported raw sugar must be converted into white/refined sugar within a prescribed timeline from filing of the bill of entry or entry inwards.
                          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.

                                Duty-free TRQ for raw sugar extended; actual-user condition imposed and conversion to refined sugar required within prescribed timeline.

                                The TRQ duty free period for raw sugar is extended; imports availing nil rate are subject to an actual user condition permitting duty free entry only for manufacture of white/refined sugar, and imported raw sugar must be converted into white/refined sugar within a prescribed timeline from filing of the bill of entry or entry inwards.


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