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of <h1>India exempts tea imports from additional customs duty under Customs Act, 1962; aligns with Finance Act, 2003, Section 157.</h1> The Central Government of India, under the authority of the Customs Act, 1962, has issued Notification No. 78/2003 dated May 14, 2003, exempting tea and tea waste imported into India from the additional customs duty. This exemption is equivalent to the additional excise duty as per section 157 of the Finance Act, 2003. The decision is made in the public interest to alleviate the financial burden on these imports.
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