Effective Rate of Duty reduced to nil for specified Chapter 15 goods; certain tariff entries omitted and food served in hotels excluded. The notification substitutes the table entry at S. No. 10 to cover goods under tariff heading 1516 (with a specified subheading exception) at a nil effective rate of duty, omits the entries previously at S. Nos. 13 and 17, and provides that the exemption does not apply to food preparations (including meat preparations) of the relevant chapters when prepared or served in a hotel, restaurant or retail outlet.
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Provisions expressly mentioned in the judgment/order text.
Effective Rate of Duty reduced to nil for specified Chapter 15 goods; certain tariff entries omitted and food served in hotels excluded.
The notification substitutes the table entry at S. No. 10 to cover goods under tariff heading 1516 (with a specified subheading exception) at a nil effective rate of duty, omits the entries previously at S. Nos. 13 and 17, and provides that the exemption does not apply to food preparations (including meat preparations) of the relevant chapters when prepared or served in a hotel, restaurant or retail outlet.
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