Customs exemption for pharmaceutical packaging: imports allowed at prescribed ad valorem rate subject to licence, aseptic certification and usage undertaking. Specified polyethylene and polypropylene imports for manufacture of aseptic packing material for pharmaceuticals are exempt from customs duty beyond a prescribed ad valorem rate, provided the importer holds a drug manufacturing licence, obtains a Drug Controller certificate confirming an aseptic packaging process, and undertakes to produce a Central Excise certificate of use within six months (or extended period), consume the produced packing material in the same factory, and pay the differential duty if these conditions are not met.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for pharmaceutical packaging: imports allowed at prescribed ad valorem rate subject to licence, aseptic certification and usage undertaking.
Specified polyethylene and polypropylene imports for manufacture of aseptic packing material for pharmaceuticals are exempt from customs duty beyond a prescribed ad valorem rate, provided the importer holds a drug manufacturing licence, obtains a Drug Controller certificate confirming an aseptic packaging process, and undertakes to produce a Central Excise certificate of use within six months (or extended period), consume the produced packing material in the same factory, and pay the differential duty if these conditions are not met.
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