Exemption from National Calamity Contingent duty for specified betel nut products, handmade biris and hookah tobacco under conditions. Exemption from National Calamity Contingent duty is provided for specified excisable goods by tariff heading, subject to specific descriptive, manufacturing and branding conditions: betel nut preparations without tobacco are exempt if no other chapter goods are made in the same factory and no shared brand name exists; hand-manufactured biris not sold under a brand name are exempt for first clearances for home consumption subject to an annual clearance ceiling; and hookah or gudaku tobacco is exempt as described.
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.
Exemption from National Calamity Contingent duty for specified betel nut products, handmade biris and hookah tobacco under conditions.
Exemption from National Calamity Contingent duty is provided for specified excisable goods by tariff heading, subject to specific descriptive, manufacturing and branding conditions: betel nut preparations without tobacco are exempt if no other chapter goods are made in the same factory and no shared brand name exists; hand-manufactured biris not sold under a brand name are exempt for first clearances for home consumption subject to an annual clearance ceiling; and hookah or gudaku tobacco is exempt as described.
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