Customs exemption limits export duty on coffee, capping payable duty per quintal under the tariff heading. The Central Government grants a customs exemption for coffee exported from India, superseding notification No. 135/87 Customs, and limits customs duty on coffee under Heading No. 1 of the Second Schedule to the Customs Tariff Act, 1975 so that duty payable does not exceed Rs. 170 per quintal; the exemption is issued in the public interest by notification No. 220/87 Cus dated 19 May 1987.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption limits export duty on coffee, capping payable duty per quintal under the tariff heading.
The Central Government grants a customs exemption for coffee exported from India, superseding notification No. 135/87 Customs, and limits customs duty on coffee under Heading No. 1 of the Second Schedule to the Customs Tariff Act, 1975 so that duty payable does not exceed Rs. 170 per quintal; the exemption is issued in the public interest by notification No. 220/87 Cus dated 19 May 1987.
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