Notification No. 60/2000 Customs dated 12-5-2000 allows import of "tea" from Sri Lanka at concessional rate of 7.5% subject to the Tariff Rate Quota 15 million kilograms per year.

Till now the benefit of concessional rate was available for import of "tea" through the  ports of Mumbai, Kolkata, Cochin and Visakhapatnam.

With the issue of Notification No. 75/2007 Customs dated 5-6-2007 the restriction about port has been removed. 

Now onwards an importer can avail the benefit of notification no. 60/2000 Customs dated 12-5-2000  and import "tea" at concessional rate of 7.5% from any port subject the Tariff Rate Quota 15 million kilograms per year.

Also see: - Circular No. 22/2007 Cus dated 5-6-2007

Concessional import rate for Sri Lankan tea now available at any port subject to tariff rate quota. Importers may now claim the concessional rate for tea imported from Sri Lanka at any port, subject to the standing Tariff Rate Quota; the prior restriction confining the concession to specified ports has been removed, while quota limits and applicable customs procedural and documentary requirements remain in force.