Customs exemption for exported coffee confines collectible duty per quintal, subject to statutory authority and superseding prior notification. Coffee classified under heading No. 1 of the Second Schedule to the Customs Tariff Act, 1975 is exempted, when exported from India, from so much of the customs duty as exceeds a specified per quintal amount; the exemption is granted under statutory power in the public interest and supersedes the prior notification No. 29/86 Customs.
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 confines collectible duty per quintal, subject to statutory authority and superseding prior notification.
Coffee classified under heading No. 1 of the Second Schedule to the Customs Tariff Act, 1975 is exempted, when exported from India, from so much of the customs duty as exceeds a specified per quintal amount; the exemption is granted under statutory power in the public interest and supersedes the prior notification No. 29/86 Customs.
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