Customs exemption for refined sugar removes specified import duty and additional customs duty on importation under statutory authority. Refined sugar under Heading No. 17.01 is exempted from the whole of the customs duty specified in the First Schedule to the Customs Tariff Act and from the whole of the additional duty leviable under section 3 of that Act when imported into India, the exemption being exercised under the powers conferred by sub section (1) of section 25 of the Customs Act, 1962 as necessary in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for refined sugar removes specified import duty and additional customs duty on importation under statutory authority.
Refined sugar under Heading No. 17.01 is exempted from the whole of the customs duty specified in the First Schedule to the Customs Tariff Act and from the whole of the additional duty leviable under section 3 of that Act when imported into India, the exemption being exercised under the powers conferred by sub section (1) of section 25 of the Customs Act, 1962 as necessary in the public interest.
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