Customs exemption for coffee permits relief on export duties exceeding a fixed threshold, reducing duty liability on exported coffee. The Central Government exempts coffee exported from India from that part of customs duty leviable under the Second Schedule to the Customs Tariff Act which exceeds a specified per quintal threshold; the exemption applies to coffee under the relevant tariff heading and is issued as a public interest measure, superseding the earlier notification on the subject.
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 for coffee permits relief on export duties exceeding a fixed threshold, reducing duty liability on exported coffee.
The Central Government exempts coffee exported from India from that part of customs duty leviable under the Second Schedule to the Customs Tariff Act which exceeds a specified per quintal threshold; the exemption applies to coffee under the relevant tariff heading and is issued as a public interest measure, superseding the earlier notification on the subject.
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