Exemption scope clarified: refined sugar including white crystal sugar exempted while raw sugar excluded under customs notification. The notification amends Notification No. 103/94-Customs by substituting the words 'exempts refined sugar' with 'exempts refined sugar including white crystal sugar but excluding raw sugar,' thereby clarifying that the customs exemption applies to refined sugar and white crystal sugar while expressly excluding raw sugar, effected under the Customs Act on public interest grounds.
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.
Exemption scope clarified: refined sugar including white crystal sugar exempted while raw sugar excluded under customs notification.
The notification amends Notification No. 103/94-Customs by substituting the words "exempts refined sugar" with "exempts refined sugar including white crystal sugar but excluding raw sugar," thereby clarifying that the customs exemption applies to refined sugar and white crystal sugar while expressly excluding raw sugar, effected under the Customs Act on public interest grounds.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
