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        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 central government, exercising powers under the Customs Act and the Finance Act, 2021, exempts cotton falling under tariff heading 5201 from all customs duty and Agriculture Infrastructure and Development Cess on imports into India; the exemption is effective from 19 August 2025 through 30 September 2025. The measure was notified as a temporary public-interest exemption under the specified statutory provisions.

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