Customs exemption for exported coffee limits duty liability by exempting amounts above a fixed per unit threshold. The Central Government, under section 25(1) of the Customs Act, 1962, exempts coffee under heading No. 1 of the Second Schedule to the Customs Tariff Act, 1975, when exported, from so much of the duty leviable thereon under that Schedule as is in excess of a specified per quintal threshold, and supersedes Notification No. 451/86 Customs dated 21 October 1986.
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 exported coffee limits duty liability by exempting amounts above a fixed per unit threshold.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts coffee under heading No. 1 of the Second Schedule to the Customs Tariff Act, 1975, when exported, from so much of the duty leviable thereon under that Schedule as is in excess of a specified per quintal threshold, and supersedes Notification No. 451/86 Customs dated 21 October 1986.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
