Customs exemption for tea-processing machinery caps applicable customs duty and waives additional duty on specified imported machines. Exemption grants concessional import treatment to specified machinery used in processing and packaging of tea by capping the basic customs duty payable on those listed goods at a specified ad valorem rate and exempting them from the whole of the additional customs duty, when imported for use in tea processing and packaging.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for tea-processing machinery caps applicable customs duty and waives additional duty on specified imported machines.
Exemption grants concessional import treatment to specified machinery used in processing and packaging of tea by capping the basic customs duty payable on those listed goods at a specified ad valorem rate and exempting them from the whole of the additional customs duty, when imported for use in tea processing and packaging.
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