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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>Export duty exemption for parboiled rice subject to customs entry and irrevocable LC conditions, with deferred effective date.</h1> Two tariff entries for parboiled rice (heading 1006 30 10) are inserted with nil export duty subject to two new conditions: Condition 5 defers the rate until 16th October 2023; Condition 6 requires that goods intended for export entered the customs station before 25th August 2023 without clearance having been issued, or are backed by irrevocable Letters of Credit opened and interbank message-exchanged before 25th August 2023 and authenticated by the Recipient Bank.

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