Customs duty exemption for specified nuts and dried fruits limits payable duty to prescribed per kilogram rates on import. The Central Government exempts specified almonds and raisins imported under identified First Schedule headings by capping customs duty to prescribed per-kilogram amounts: separate rates apply where the standard duty is leviable and where a preferential duty is leviable, with the exemption effective from the stated commencement date.
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 duty exemption for specified nuts and dried fruits limits payable duty to prescribed per kilogram rates on import.
The Central Government exempts specified almonds and raisins imported under identified First Schedule headings by capping customs duty to prescribed per-kilogram amounts: separate rates apply where the standard duty is leviable and where a preferential duty is leviable, with the exemption effective from the stated commencement date.
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