Customs duty exemption for specified leather, printing paper and grape packing supplies, subject to prescribed use and composition conditions. The Central Government exempts specified imports in Chapters 41, 48 and 49 from basic customs duty in excess of reduced rates and from the whole of the additional duty, subject to entry specific conditions such as use for printing newspapers/books/periodicals, use in grape packing, and a minimum mechanical wood pulp content requirement for certain printing paper; the notification also defines 'grape guard' by composition and use.
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 duty exemption for specified leather, printing paper and grape packing supplies, subject to prescribed use and composition conditions.
The Central Government exempts specified imports in Chapters 41, 48 and 49 from basic customs duty in excess of reduced rates and from the whole of the additional duty, subject to entry specific conditions such as use for printing newspapers/books/periodicals, use in grape packing, and a minimum mechanical wood pulp content requirement for certain printing paper; the notification also defines "grape guard" by composition and use.
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