Customs exemption for specified tariff goods limits duty on imports, prescribing lower rates for listed items. The notification exempts specified goods of Chapter 96 from customs duty in excess of reduced rates when imported into India, superseding a prior notification and substituting the First Schedule duty with the lower rates set out in the annexed Table; the Table differentiates between ad valorem relief, specific per metre duties for zip coils/rolls/tapes and zip fasteners, and an elevated ad valorem rate for certain parts of zip fasteners.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for specified tariff goods limits duty on imports, prescribing lower rates for listed items.
The notification exempts specified goods of Chapter 96 from customs duty in excess of reduced rates when imported into India, superseding a prior notification and substituting the First Schedule duty with the lower rates set out in the annexed Table; the Table differentiates between ad valorem relief, specific per metre duties for zip coils/rolls/tapes and zip fasteners, and an elevated ad valorem rate for certain parts of zip fasteners.
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