Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Customs exemption for apparel imports from Indian-origin fabrics exported to Sri Lanka, subject to annual quantity caps and specified ports. Amendment substitutes condition limiting exemptions in respect of apparel and clothing accessories in LIST 3 to imports manufactured from fabrics of Indian origin exported from India to Sri Lanka, subject to an annual quantity ceiling (with a lower cap for goods at S.No.1) and permitting imports only through specified seaports and inland container depots; it also revises LIST 3 column (4) entries, substituting 100% for S.No.1 and 75% for S.No.2.
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 apparel imports from Indian-origin fabrics exported to Sri Lanka, subject to annual quantity caps and specified ports.
Amendment substitutes condition limiting exemptions in respect of apparel and clothing accessories in LIST 3 to imports manufactured from fabrics of Indian origin exported from India to Sri Lanka, subject to an annual quantity ceiling (with a lower cap for goods at S.No.1) and permitting imports only through specified seaports and inland container depots; it also revises LIST 3 column (4) entries, substituting 100% for S.No.1 and 75% for S.No.2.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.