Customs exemption limits duty on imported coffee and tea to a capped ad valorem rate, reducing excess levy. The Central Government exempts imports of goods classifiable under headings 09.01 and 09.02 (coffee and tea) from so much of the customs duty in the First Schedule to the Customs Tariff Act as exceeds the amount calculated at the rate of 10% ad valorem, the exemption being granted under the statutory power conferred by the Customs Act in the public interest.
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 limits duty on imported coffee and tea to a capped ad valorem rate, reducing excess levy.
The Central Government exempts imports of goods classifiable under headings 09.01 and 09.02 (coffee and tea) from so much of the customs duty in the First Schedule to the Customs Tariff Act as exceeds the amount calculated at the rate of 10% ad valorem, the exemption being granted under the statutory power conferred by the Customs Act in the public interest.
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