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Customs - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Country of origin - rate of duty @4% if the areca nut is of 'Sri ...


Duty on Areca Nuts: 4% for Sri Lankan Origin, 108% for Others; Provisional Assessment Valid u/s 18(1)(c.

May 24, 2015

Case Laws     Customs     HC

Country of origin - rate of duty @4% if the areca nut is of 'Sri Lankan origin' or leviable at 108% - there is absolutely nothing wrong on the part of the respondents in having pursued the course under Section 18 (1) (c), ordering provisional assessment. - HC

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