import of sugar

[MANOHARAN ARUMUGAM]

Sir,

Import of sugar falling under CTH 1701 attracts zero duty, provided a proof to show that the contract for import of such sugar is duly registered with Agricultural & Processed food Products Export Development Authority (APEDA).

(Refe Notification no. 12/2012-cus. Sl.No.77

However, customs Appraser says that this concession has been withdrawn. If so can you please let us know the amended notifiction No.

Thank & regards

[DR.MARIAPPAN GOVINDARAJAN]

Dear Sir,

Whether you have got clarified in this issue? If not please inform.

AI Summary

Import duty exemption for sugar depends on contract registration proof; verify current notification before claiming concession. Importers of sugar under CTH 1701 qualify for a zero-duty concession only upon producing documentary proof that the import contract is registered with the agricultural export development authority; the issue is whether that concession remains in force, as a customs appraiser alleged withdrawal, requiring authoritative confirmation or an amended customs notification.