Export duty exemption to specified varieties of Rice subject to the prescribed condition(s) - Goods meant for export to Nepal, when exported through the customs station - Seeks to further amend notification No. 55/2022 - Customs, dated 31.10.2022, in order to substitute the word “Sonauli or Nepalgunj Road” for the word “Sonauli”. - 31/2023 - Customs -Tariff
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Export route modification for rice exports to Nepal expands permitted customs station, altering exemption eligibility accordingly. Amendment replaces the word 'Sonauli' with 'Sonauli or Nepalgunj Road' in Condition 1 of the Annexure to Notification No. 55/2022-Customs, thereby specifying that exports of certain rice meant for Nepal must be routed through either Sonauli or Nepalgunj Road at the customs station to qualify for the export duty exemption.
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.
Export route modification for rice exports to Nepal expands permitted customs station, altering exemption eligibility accordingly.
Amendment replaces the word "Sonauli" with "Sonauli or Nepalgunj Road" in Condition 1 of the Annexure to Notification No. 55/2022-Customs, thereby specifying that exports of certain rice meant for Nepal must be routed through either Sonauli or Nepalgunj Road at the customs station to qualify for the export duty exemption.
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