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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Customs, DGFT & SEZ

        Import Duty on Apple

        July 10, 2019

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        The basic customs duty on fresh apple is 50%. Recently, there has been no increase on Most Favoured Nation (MFN) rate of duty on fresh apple. However, in June, 2019, the Government imposed additional duty of 20% (above MFN rate) on goods originating or exported from the United States of America.

        There is no proposal at this stage to mix 5% apple juice in all the beverages.

        This information was given by the Minister of Commerce and Industry, Piyush Goyal, in a written reply in the Lok Sabha today.

        Import duty on fresh apple: additional duty applied to US-origin goods while MFN rate remains unchanged. Import duty on fresh apple is governed by a basic customs duty fixed at fifty percent with no change to the MFN rate; an additional duty has been imposed on goods originating from the United States above the MFN rate, and there is no proposal to mandate inclusion of apple juice in beverages.
                          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 duty on fresh apple: additional duty applied to US-origin goods while MFN rate remains unchanged.

                                Import duty on fresh apple is governed by a basic customs duty fixed at fifty percent with no change to the MFN rate; an additional duty has been imposed on goods originating from the United States above the MFN rate, and there is no proposal to mandate inclusion of apple juice in beverages.


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