Duty credit usage restricted for specified agricultural imports; edible oils permitted only via designated public trading agencies. Amendment to Paragraph 3.7.6 permits use of Duty Credit for import of inputs, capital goods (including spares), office and professional equipment, and office furniture if freely importable under ITC (HS) and for own use or that of declared supporting manufacturers. Agricultural products in Chapters 1-24 are generally allowed except specified exclusions: certain vegetables and fruits with duty above 30%, spices with duty above 30% (except cloves), tea, coffee, pepper, all oilseeds, and natural rubber are disallowed. All edible oils in Chapter 15 may be imported under the Scheme only through STC and MMTC.
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.
Duty credit usage restricted for specified agricultural imports; edible oils permitted only via designated public trading agencies.
Amendment to Paragraph 3.7.6 permits use of Duty Credit for import of inputs, capital goods (including spares), office and professional equipment, and office furniture if freely importable under ITC (HS) and for own use or that of declared supporting manufacturers. Agricultural products in Chapters 1-24 are generally allowed except specified exclusions: certain vegetables and fruits with duty above 30%, spices with duty above 30% (except cloves), tea, coffee, pepper, all oilseeds, and natural rubber are disallowed. All edible oils in Chapter 15 may be imported under the Scheme only through STC and MMTC.
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