Exemption scope revised: includes rigid polyurethane and phenolic foam, but excludes multiwalled insulated articles intended for thermal insulation. The notification substitutes the Table entry to specify rigid polyurethane foam, rigid phenolic foam, and goods thereof as covered by the exemption, and adds a proviso excluding insulated ware (multiwalled or multilayered articles intended to provide thermal insulation) falling under the tariff headings applicable to insulated articles from the notification's application.
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.
Exemption scope revised: includes rigid polyurethane and phenolic foam, but excludes multiwalled insulated articles intended for thermal insulation.
The notification substitutes the Table entry to specify rigid polyurethane foam, rigid phenolic foam, and goods thereof as covered by the exemption, and adds a proviso excluding insulated ware (multiwalled or multilayered articles intended to provide thermal insulation) falling under the tariff headings applicable to insulated articles from the notification's application.
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