THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body NOTIFICATION No. 48/2023-Customs, Dated 19th August, 2023

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading, sub-heading or tariff item of the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in the corresponding entry in column (2) of the said Table, when exported out of India, from so much of the duty of customs leviable thereon under the said Second Schedule as is in excess of the amount calculated at the rate of duty specified in the corresponding entry in column (4) of the said Table, namely: -

Table

SI. No.	Sub-heading or tariff item	Description of goods	Rate of duty
(1)	(2)	(3)	(4)
1.	0703 10	Onions	40%

2. This notification shall come into force with immediate effect, and will remain in force up to and inclusive of the 31st December, 2023.

[F.No. 190354/158/2023 -TRU]

(Amreeta Titus)

Deputy Secretary to the Government of India