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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 import exemptions - concessional duty and IGST rates for specified goods subject to end use and certification conditions.</h1> Establishes concessional customs duty, IGST and compensation cess rates for specified imported goods by superseding earlier notifications and setting out Tables I-IV listing tariff items, descriptions, standard ad valorem rates and applicable conditions. Exemptions apply to the extent duties and taxes exceed prescribed standard rates or provide nil/reduced rates for targeted sectors; each entry is subject to annexed conditions requiring certifications, licences, undertakings or bonds, specified end use, export/re export obligations and time bound provisos.

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