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.
The GoI's DGFT issued Notification No. 02/2025-26 amending import policy for Roasted Areca Nuts under ITC (HS) Codes 08028090 and 20081920. The policy status changed from "Free" to "Prohibited", with a conditional exemption permitting imports if the CIF value is Rs. 351/- or above per kilogram. Specific exemptions apply for 100% Export Oriented Units, Special Economic Zone units, and imports under Advance Authorisation Scheme. The amendment modifies import regulations, effectively restricting Roasted Areca Nuts imports while providing a value-based mechanism for authorized commercial transactions.
Note: It is a system-generated summary and is for quick reference only.