Customs exemption for raw cotton removes import duty, exempting specified tariff-heading imports from customs levy. The Central Government exercises its executive power to exempt raw cotton falling under the relevant Customs Tariff heading when imported into India from the whole of the customs duty otherwise leviable under the First Schedule to the Customs Tariff Act, removing the specified tariff charge on imports of raw cotton covered by that classification.
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 exemption for raw cotton removes import duty, exempting specified tariff-heading imports from customs levy.
The Central Government exercises its executive power to exempt raw cotton falling under the relevant Customs Tariff heading when imported into India from the whole of the customs duty otherwise leviable under the First Schedule to the Customs Tariff Act, removing the specified tariff charge on imports of raw cotton covered by that classification.
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