Customs exemption for specified food processing and packing machinery caps ad valorem duty and waives additional duty on import. The Central Government exempts specified goods under Chapter 84 from that portion of ad valorem customs duty in excess of an amount calculated at a ten percent ad valorem benchmark and from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act, 1975, when imported into India; the notification lists specific food processing and packing machines and is effective from 28 February 1986 to 31 March 1986.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for specified food processing and packing machinery caps ad valorem duty and waives additional duty on import.
The Central Government exempts specified goods under Chapter 84 from that portion of ad valorem customs duty in excess of an amount calculated at a ten percent ad valorem benchmark and from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act, 1975, when imported into India; the notification lists specific food processing and packing machines and is effective from 28 February 1986 to 31 March 1986.
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