Food preparations, for infant use – exemption is back
As per Sl. No. 42 of Notification No. 21/2002 – Cus, Food preparations, meant for infant use and put up for retail sale, of –
(i)flour, meal, starch or malt extract containing cocoa in a proportion by weight 40% or more but less than 50%, calculated on a totally de-fatted basis; or
(ii)goods of headings 04.01 to 04.04 containing cocoa in a proportion by weight 5% or more but less than 10%, calculated on a totally de-fatted basis
were to have an effective rate of customs duty of 15%. This Sl. No. 42 was deleted by Notification No. 11/2006 dated 1.3.2006, but may be somebody told the government that it was heartless to withdraw an exemption for infant food, the exemption is back but this time the rate of duty is 17.5% instead of 15%.
NOTIFICATION NO. , Dated : May 31, 2006