Customs tariff amendment adds plantation machinery entry, enabling concessional duty treatment for specified coffee, tea and rubber equipment. The Government amends Notification No. 21/2002-Customs by inserting clause (d) in the proviso and adding S.No. 252A to the Table, effective from the stated operative date, to provide concessional import treatment for machinery and equipment for the plantation sector. A new List 32A is added to the Annexure specifying eligible machinery for coffee, tea and rubber plantations with corresponding tariff classifications, which are covered by the concessional duty entries recorded in the amended Table.
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Customs tariff amendment adds plantation machinery entry, enabling concessional duty treatment for specified coffee, tea and rubber equipment.
The Government amends Notification No. 21/2002-Customs by inserting clause (d) in the proviso and adding S.No. 252A to the Table, effective from the stated operative date, to provide concessional import treatment for machinery and equipment for the plantation sector. A new List 32A is added to the Annexure specifying eligible machinery for coffee, tea and rubber plantations with corresponding tariff classifications, which are covered by the concessional duty entries recorded in the amended Table.
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