Customs exemption for unmanufactured tobacco: exported consignments are relieved from the whole customs duty under government notification. The Central Government, invoking powers under section 25(1) of the Customs Act, 1962, exempts unmanufactured tobacco classified under the tariff heading for unmanufactured tobacco from the whole of the customs duty when exported from India by government notification, removing the customs levy at the point of export for goods falling within the relevant tariff heading of the Second Schedule to the Customs Tariff Act, 1975.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for unmanufactured tobacco: exported consignments are relieved from the whole customs duty under government notification.
The Central Government, invoking powers under section 25(1) of the Customs Act, 1962, exempts unmanufactured tobacco classified under the tariff heading for unmanufactured tobacco from the whole of the customs duty when exported from India by government notification, removing the customs levy at the point of export for goods falling within the relevant tariff heading of the Second Schedule to the Customs Tariff Act, 1975.
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