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        Customs

        Seeks to allow imports of Crude Soya-bean Oil and Crude Sunflower Oil at zero Basic Customs Duty and zero Agriculture Infrastructure and Development Cess for TRQ license holders for FY 2022-23 up to the 30th June, 2023. - 37/2023 - Customs -Tariff

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        Tariff Rate Quota duty exemption permits zero customs duty and cess for eligible crude oil imports under specified TRQ conditions. Exempts imports of specified crude vegetable oils from customs duty and Agriculture Infrastructure and Development Cess when imported under a valid Tariff Rate Quota (TRQ) authorisation for FY 2022-23, limited to unutilised quota and subject to production of the TRQ to customs, bill of lading issuance requirements, compliance with the Hand Book of Procedures allotment process, and inclusion of prescribed importer particulars in the TRQ; the relief is available only within the notification's specified effective period.
                        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.

                              Tariff Rate Quota duty exemption permits zero customs duty and cess for eligible crude oil imports under specified TRQ conditions.

                              Exempts imports of specified crude vegetable oils from customs duty and Agriculture Infrastructure and Development Cess when imported under a valid Tariff Rate Quota (TRQ) authorisation for FY 2022-23, limited to unutilised quota and subject to production of the TRQ to customs, bill of lading issuance requirements, compliance with the Hand Book of Procedures allotment process, and inclusion of prescribed importer particulars in the TRQ; the relief is available only within the notification's specified effective period.


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