Importer undertaking requirement: melting scrap must be used in specified furnaces or importer pays duty difference. Amendment conditions the customs exemption for iron and steel melting scraps on an Importer Undertaking that scrap will be used in an electric arc furnace, induction furnace, or hot blast cupola, and establishes Duty Difference Liability where the importer fails to prove such use, requiring payment of the difference between duty leviable without exemption and duty already paid.
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.
Importer undertaking requirement: melting scrap must be used in specified furnaces or importer pays duty difference.
Amendment conditions the customs exemption for iron and steel melting scraps on an Importer Undertaking that scrap will be used in an electric arc furnace, induction furnace, or hot blast cupola, and establishes Duty Difference Liability where the importer fails to prove such use, requiring payment of the difference between duty leviable without exemption and duty already paid.
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