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<h1>India Extends Customs Duty Exemption on Raw and Refined Sugar with New Import Conditions Effective September 2011.</h1> The Government of India has amended the customs notification No. 21/2002 to extend the exemption of basic customs duty on raw sugar and white/refined sugar. This amendment, effective from September 1, 2011, introduces new entries for raw and refined sugar in the customs tariff. It specifies conditions for importers, including requirements for sugar factories, refineries, and bulk consumers. Importers must provide relevant documentation, such as contracts, bonds, and certificates from Chartered Accountants, to qualify for the duty exemption. The amendment aims to regulate the import of sugar while ensuring compliance with specified conditions.