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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.

        Import classification for finished umbrellas under ITC (HS) codes 66019100 and 66019900 is amended from free to restricted, but imports remain free if CIF value is Rs.100 or above per piece. Minimum import price (MIP) conditions will not apply to imports by Advance Authorisation holders, export oriented units and units in SEZs provided those imports are not sold into the domestic tariff area. The change alters import control and pricing conditions for these HS codes and creates targeted MIP exemptions for specified export linked and SEZ supply chains.

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