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of <h1>Customs Circular Clarifies 25% Duty Concession for Green House Equipment; Removes 'Actual User' Requirement for Importers.</h1> The circular addresses the customs duty exemption for Green House equipment under Notification No. 20/99-Cus., specifying a 25% concessional duty for certain equipment. To qualify, importers must present a certificate from a designated government official confirming the equipment's use in a Green House. The circular clarifies that the notification does not require the importer to be an 'actual user' of the equipment, thus field formations should not enforce this condition. Previous instructions requiring an actual user condition have been modified accordingly. Any implementation issues should be reported to the Board.
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