Customs duty exemption for refined sugar permits nil basic duty subject to eligibility, bond, refinement proof and APEDA-registered contracts. The notification inserts a nil basic duty concession for refined or white sugar imported up to a specified aggregate quantity within the prescribed period and counts earlier exempted imports for that aggregate. It replaces Annexure conditions: qualifying importers include sugar factories and refineries; other importers must produce a contract with a refinery, furnish a bond, and secure a Central Excise certificate within three months proving refinement, failing which differential duty is payable. It also requires APEDA registration of the import contract for concession eligibility.
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 duty exemption for refined sugar permits nil basic duty subject to eligibility, bond, refinement proof and APEDA-registered contracts.
The notification inserts a nil basic duty concession for refined or white sugar imported up to a specified aggregate quantity within the prescribed period and counts earlier exempted imports for that aggregate. It replaces Annexure conditions: qualifying importers include sugar factories and refineries; other importers must produce a contract with a refinery, furnish a bond, and secure a Central Excise certificate within three months proving refinement, failing which differential duty is payable. It also requires APEDA registration of the import contract for concession eligibility.
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