De-oiled soya extracts & oil cake/oil cake meals exempted
VIDE an entry 104A in Notification 12/2012-Cus dated 17th March, 2012, de-oiled soya extract & oil cake/oil cake meal of Groundnut, sunflower, canola, mustard were subjected to Nil rate of customs duty. As per proviso clause (ba) to the notification, this exemption was not available on or after the first day of April, 2013.
Now, on the 21st May, 2013, the Central Government has "for the very same goods" carved a new entry 104B granting Nil rate of duty and also mentioned by addition of a new proviso clause (bb) that the exemption shall not apply on or after the first day of October, 2013.
So, this would mean that the said items were not exempted for the period from 1 st April, 2013 to 20th May, 2013. Intentional or otherwise, we will know!
Notification No. , Dated: May 21, 2013