Customs exemption for betelnuts limits duty to specified per kilogram caps, reducing import duty exposure on betelnut imports. Exemption for imported betelnuts under sub heading 0802.90 limits customs liability by exempting the portion of duty in excess of specified per kilogram caps applicable under the standard rate and under the preferential rate of duty. The Central Government exercises its statutory exemption power to impose these per kilogram duty ceilings for betelnut imports, with the measure taking effect from the notified commencement date for the specified tariff classification.
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 betelnuts limits duty to specified per kilogram caps, reducing import duty exposure on betelnut imports.
Exemption for imported betelnuts under sub heading 0802.90 limits customs liability by exempting the portion of duty in excess of specified per kilogram caps applicable under the standard rate and under the preferential rate of duty. The Central Government exercises its statutory exemption power to impose these per kilogram duty ceilings for betelnut imports, with the measure taking effect from the notified commencement date for the specified tariff classification.
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