Import duty reduction on lentils establishes origin-based tariff differentiation, applying distinct treatment for US-origin consignments. The amendment inserts two table entries for Lentils (Mosur): one general entry and one specifically for Lentils (Mosur) originating in or exported from the United States of America, assigning different duty rates and creating origin-based tariff differentiation. The Central Government exercised powers under the Customs Act and the Customs Tariff Act on public interest grounds and added a proviso limiting the temporal scope of the relief for the newly inserted serial numbers to the notified cutoff date.