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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.

        <h1>Customs exemption under India-UAE CEPA extends concessional rates to specified imports, subject to origin proof and quota conditions.</h1> Customs exemption is granted to specified goods imported into India from the United Arab Emirates under the first tranche of the India-UAE CEPA. The notification exempts listed tariff items in three schedules from customs duty to the extent the duty exceeds the notified rates, and, for specified goods, also exempts the Agriculture Infrastructure and Development Cess to the extent it exceeds the notified rates. For tariff rate quota goods, concessional in-quota rates apply only up to the specified annual quota quantities and subject to the stated conditions. The exemption is available only on proof of United Arab Emirates origin under the notified rules of origin.

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