Eligibility for Duty-Free Import Authorisation: spices are ineligible under Appendix 4J pre-import conditions. All spices are subject to pre-import conditions under Appendix 4J and thus are not eligible for import under the Duty-Free Import Authorisation (DFIA). Serial No.1 of Appendix 4J covers all spices; subcategories (a) and (b) specify particular permitted uses with different Export Obligation Periods for Advance Authorisations, while subcategory (c) is residual and carries a six month EOP. The sub-categorisation affects only EOPs for AAs and does not permit DFIA for any spice.
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.
Eligibility for Duty-Free Import Authorisation: spices are ineligible under Appendix 4J pre-import conditions.
All spices are subject to pre-import conditions under Appendix 4J and thus are not eligible for import under the Duty-Free Import Authorisation (DFIA). Serial No.1 of Appendix 4J covers all spices; subcategories (a) and (b) specify particular permitted uses with different Export Obligation Periods for Advance Authorisations, while subcategory (c) is residual and carries a six month EOP. The sub-categorisation affects only EOPs for AAs and does not permit DFIA for any spice.
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