Duty exemption for grape guard allows duty-free import when used for packing grapes, exempting customs and additional duties. The Central Government exempts grape guard, classified within Chapter 48 of the Customs Tariff, from the whole of customs duty and the whole of the additional duty leviable under the Customs Tariff Act when imported for use in the packing of grapes; 'grape guard' is defined as two sheets of treated white paper pressed together with thin rectangular pouches containing sodium metasulphate with kraft paper pasted thereto, used to prevent fungal decay and prolong fresh storage.
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.
Duty exemption for grape guard allows duty-free import when used for packing grapes, exempting customs and additional duties.
The Central Government exempts grape guard, classified within Chapter 48 of the Customs Tariff, from the whole of customs duty and the whole of the additional duty leviable under the Customs Tariff Act when imported for use in the packing of grapes; "grape guard" is defined as two sheets of treated white paper pressed together with thin rectangular pouches containing sodium metasulphate with kraft paper pasted thereto, used to prevent fungal decay and prolong fresh storage.
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 
