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        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.

        <h1>Concessional duty exemption for Sri Lankan origin imports subject to origin proof and apparel quantity limits.</h1> Concessional duty exemption under Notification No. 26/2000 reduces a specified portion of the applied customs duty for listed Sri Lankan origin goods imported from Sri Lanka, subject to proof of origin under the FTA origin determination rules and any procedural directions by the Government of India. Apparel in LIST 3 is subject to annual import quantity caps and certain subgroup caps; for S.No.1 in LIST 3 the duty after concession is the higher of the ad valorem or specific rate. The Table and Annexure set tariff lines receiving varying concession percentages and identify exclusions.

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