Additional duty exemption under EPCG scheme narrowed; excess duty remains payable, while certain garment and agro inputs remain fully exempt. Amendment substitutes the exemption wording to limit relief to so much of the additional duty as is in excess of an amount calculated at a fixed proportion of value, thereby narrowing the blanket exemption; specified inputs for manufacture of leather garments, textile garments (including knitwear), agro products and products of horticulture and floriculture remain fully exempt, subject to stated conditions.
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Provisions expressly mentioned in the judgment/order text.
Additional duty exemption under EPCG scheme narrowed; excess duty remains payable, while certain garment and agro inputs remain fully exempt.
Amendment substitutes the exemption wording to limit relief to so much of the additional duty as is in excess of an amount calculated at a fixed proportion of value, thereby narrowing the blanket exemption; specified inputs for manufacture of leather garments, textile garments (including knitwear), agro products and products of horticulture and floriculture remain fully exempt, subject to stated conditions.
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