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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Basic customs duty is exempted, to the extent it exceeds nil, on specified imported chemicals, petrochemicals and polymer products listed in the notification, subject to the corresponding tariff classifications in the First Schedule to the Customs Tariff Act, 1975. The exemption covers items such as ammonia, toluene, styrene, methanol, MEG, PTA, polypropylene, PVC, PET chips, resins, polyurethanes and related polymers. The notification takes effect from 2 April 2026 and remains operative up to and including 30 June 2026.

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