Customs duty exemption for specified imports from Bhutan, Bangladesh and designated China land routes removes basic duty and cesses. The Central Government exempts goods specified in the Table, falling within the First Schedule of the Customs Tariff Act, from the whole of basic customs duty and from specified cesses when imported into India from listed neighbouring origins and via designated land routes, including imports from Bhutan, specified imports from Bangladesh, and defined commodities from China transported through named border routes; the exemption is effective from 1 July 2017 with a subsequent insertion by a 2022 notification.
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.
Customs duty exemption for specified imports from Bhutan, Bangladesh and designated China land routes removes basic duty and cesses.
The Central Government exempts goods specified in the Table, falling within the First Schedule of the Customs Tariff Act, from the whole of basic customs duty and from specified cesses when imported into India from listed neighbouring origins and via designated land routes, including imports from Bhutan, specified imports from Bangladesh, and defined commodities from China transported through named border routes; the exemption is effective from 1 July 2017 with a subsequent insertion by a 2022 notification.
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