Grape guard falling within Chapter 48 - 234/86 - Customs -Tariff

Grape guard falling within Chapter 48 Notification No. 234/86-Cus. Dated 3-4-1986 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts grape guard, falling within Chapter 48 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for use in the packing of grapes, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act. Explanation.— For the purposes of this notification, "grape guard" means paper of a type generally used for the packing of grapes and which consists of two sheets of treated white paper pressed together with thin rectangular pouches containing sodium metasulphate, with kraft paper pasted thereto, and which is used for the purpose of preventing fungal decay and thus helps prolonged storage in fresh condition. 2. This notification shall be in force upto and inclusive of the 31st day of March, 1987.