Central Government exempts goods falling under the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 - 29/2026 - Customs -Tariff
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Customs tariff concessions for United Kingdom imports apply at notified rates, subject to origin proof and tariff rate quota conditions. Customs duty exemptions apply to specified goods imported from the United Kingdom, with concessional basic customs duty, Agriculture Infrastructure and Development Cess, and, for certain goods, Health Cess rates prescribed in appended tables. Table III goods receive tariff rate quota treatment, with separate in-quota and out-of-quota duty and cess rates. The importer must establish United Kingdom origin under applicable rules of origin under trade agreements to claim the 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.
Customs tariff concessions for United Kingdom imports apply at notified rates, subject to origin proof and tariff rate quota conditions.
Customs duty exemptions apply to specified goods imported from the United Kingdom, with concessional basic customs duty, Agriculture Infrastructure and Development Cess, and, for certain goods, Health Cess rates prescribed in appended tables. Table III goods receive tariff rate quota treatment, with separate in-quota and out-of-quota duty and cess rates. The importer must establish United Kingdom origin under applicable rules of origin under trade agreements to claim the exemption.
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