Customs - Chickpeas and Lentils- Exemption Extended

By Vijay Kumar

AS per Sl. No. 21A of the Table in Notification 12/2012-Cus., 'Chickpeas (garbanzos)' falling under Tariff Item 0713 20 00 attracts Nil rate of duty.

As per Sl. No. 21B of the Table in Notification 12/2012-Cus., Lentils falling under Tariff Item 0713 40 00 attracts Nil rate of duty.

Both these exemptions are to expire today, 31st December 2015, as per clause (ab) and clause (ad) of the Proviso to the Notification. Now, the Government has omitted these clauses thereby extending the validity of the exemption from and beyond 1st January 2016. There is no sunset clause now for these.

Notification No. 61/2015-CUSTOMS, Dated: December 30, 2015