Exemption for naphthalene permits duty-free treatment where manufactured from a duty-paid precursor, subject to condition. Full excise exemption applies to naphthalene under sub heading 2902.00 when manufactured from material under sub heading 2702.40, provided duty (excise or additional customs duty as applicable) has already been paid on the 2702.40 input; the exemption removes the whole of the excise duty on the finished product conditional on that antecedent duty payment.
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 for naphthalene permits duty-free treatment where manufactured from a duty-paid precursor, subject to condition.
Full excise exemption applies to naphthalene under sub heading 2902.00 when manufactured from material under sub heading 2702.40, provided duty (excise or additional customs duty as applicable) has already been paid on the 2702.40 input; the exemption removes the whole of the excise duty on the finished product conditional on that antecedent duty payment.
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