Additional duty exemption for green tea: imported green tea relieved from additional customs duty under Finance Act provision. Green tea imported into India is exempted from the whole of the additional duty of customs levied under the Finance Act, 2003, by Notification No. 79/2003 dated 14 May 2003. The Central Government, exercising the power under sub section (1) of section 25 of the Customs Act, 1962, declared the exemption necessary in the public interest and directed that the additional duty under the Finance Act will not apply to imported green tea.
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Provisions expressly mentioned in the judgment/order text.
Additional duty exemption for green tea: imported green tea relieved from additional customs duty under Finance Act provision.
Green tea imported into India is exempted from the whole of the additional duty of customs levied under the Finance Act, 2003, by Notification No. 79/2003 dated 14 May 2003. The Central Government, exercising the power under sub section (1) of section 25 of the Customs Act, 1962, declared the exemption necessary in the public interest and directed that the additional duty under the Finance Act will not apply to imported green tea.
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