Customs duty exemption on imported cotton extends temporary relief from basic customs duty and Agriculture Infrastructure and Development Cess. Basic customs duty and Agriculture Infrastructure and Development Cess are exempted on imported cotton under heading 5201 of the Customs Tariff Act. The exemption applies to imports into India in the public interest and operates from 1 June 2026 up to and including 31 October 2026, providing temporary customs relief on raw cotton imports.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption on imported cotton extends temporary relief from basic customs duty and Agriculture Infrastructure and Development Cess.
Basic customs duty and Agriculture Infrastructure and Development Cess are exempted on imported cotton under heading 5201 of the Customs Tariff Act. The exemption applies to imports into India in the public interest and operates from 1 June 2026 up to and including 31 October 2026, providing temporary customs relief on raw cotton imports.
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