National Calamity Contingent duty exemption for unbranded tobacco and three wheeler goods with specified packaging conditions. Exemption from National Calamity Contingent Duty is granted for specified tobacco tariff items and for three-wheeled motor vehicles and their chassis where the goods do not bear a brand name. A separate concessional entry for goods containing betel nut is subject to conditions: exclusive manufacture by the availing unit, no production or trading of other pan masala on the same premises, absence of a shared brand name with specified items, and declaration of product contents on the packing. The notification defines 'brand name' to include any name or mark indicating a commercial connection.
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.
National Calamity Contingent duty exemption for unbranded tobacco and three wheeler goods with specified packaging conditions.
Exemption from National Calamity Contingent Duty is granted for specified tobacco tariff items and for three-wheeled motor vehicles and their chassis where the goods do not bear a brand name. A separate concessional entry for goods containing betel nut is subject to conditions: exclusive manufacture by the availing unit, no production or trading of other pan masala on the same premises, absence of a shared brand name with specified items, and declaration of product contents on the packing. The notification defines "brand name" to include any name or mark indicating a commercial connection.
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