Customs exemption for rice transplanters: imports capped at a specified ad valorem rate and relieved from additional duty. The Central Government exempts imports of rice transplanters under heading 84.32 from so much of the customs duty as exceeds the amount calculated at the rate of 35 per cent ad valorem and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, the exemption being granted under statutory executive power in the public interest and applicable to imports into India.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for rice transplanters: imports capped at a specified ad valorem rate and relieved from additional duty.
The Central Government exempts imports of rice transplanters under heading 84.32 from so much of the customs duty as exceeds the amount calculated at the rate of 35 per cent ad valorem and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, the exemption being granted under statutory executive power in the public interest and applicable to imports into India.
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