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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 duty caps and TRQ concessions for Australian imports, including wine and cotton, effective 29 Dec 2022</h1> Specified goods imported into India from Australia are exempted from customs duty to the extent the duty exceeds the concessional basic customs duty (BCD) rates prescribed in Table I, and, for Table II goods, also exempted from Agriculture Infrastructure and Development Cess (AIDC) beyond the specified AIDC rates; this operates to cap the applicable BCD/AIDC on listed tariff items (including differentiated AIDC for certain wine based on CIF value). For specified tariff items in Table III and Table IV, tariff rate quota (TRQ) concessions are provided (percentage concession from the applied rate, or nil in-quota BCD/AIDC for specified cotton) subject to DGFT-issued TRQ authorisation and electronic debit in ICES. Concessions apply only on proof of Australian origin under CAROTAR, effective 29 December 2022.

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