The Central Board of Indirect Taxes and Customs ( CBIC ) has notified the full exemption of ‘Kala Namak Rice’ Up to 1000 MTs from export duty with effect from April 3rd 20224. However the exemption is subject to conditions. The board, vide Notification No. 22/2024-Customs, dated April 02, 2024.has communicated the same.
Under the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, the Central Government has deemed it necessary in the public interest to introduce this exemption.
The goods falling within the description specified in column (3) of the Table below, under the tariff item of the Second Schedule to the Customs Tariff Act, 1975, specified in the corresponding entry in column (2) of the said Table, are now exempted from the duty of customs leviable under the Second Schedule.
This exemption applies to the extent that it surpasses the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. However, it is subject to the conditions outlined in the corresponding entry in column (5) of the said Table.
| Sl. No. | Tariff item | Description of goods | Rate | Conditions |
| 1 | 1006 30 90 | Kala namak rice | Nil | If, (a) Goods are exported through the customs stations, namely, Varanasi Air Cargo, JNCH, CH Kandla, LCS Nepalgunj Road, LCS Sonauli or LCS Barhni; (b) the total quantity of such goods exported through the afore-mentioned customs stations taken collectively, shall not exceed one thousand metric tonnes; and (c) the exporter furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from the Director, Agriculture Marketing & Foreign Trade, Lucknow, Uttar Pradesh, certifying the item and quantity of Kala namak rice to be exported. |
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