Customs duty exemption for specified chemicals capped at listed ad valorem rates, subject to stated import and use conditions. The Central Government exempts specified chemical goods under Chapters 28 and 29 from customs duty exceeding the capped ad valorem rates listed in the Table, pairing tariff headings with descriptions and capped rates. Certain entries are subject to import-specific conditions: enriched uranium and uranium oxide for fuel element fabrication, heavy water for atomic power stations, 2,6-diethyl aniline for manufacture of Butachlor by actual users, and DDT only when imported by or for the central government or the national malaria eradication programme.
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.
Customs duty exemption for specified chemicals capped at listed ad valorem rates, subject to stated import and use conditions.
The Central Government exempts specified chemical goods under Chapters 28 and 29 from customs duty exceeding the capped ad valorem rates listed in the Table, pairing tariff headings with descriptions and capped rates. Certain entries are subject to import-specific conditions: enriched uranium and uranium oxide for fuel element fabrication, heavy water for atomic power stations, 2,6-diethyl aniline for manufacture of Butachlor by actual users, and DDT only when imported by or for the central government or the national malaria eradication programme.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
