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        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.

        <h1>Customs exemption for fertilizer plant renovation available subject to certification, import value cap and use undertaking.</h1> Exemption from customs and additional customs duty is granted for machinery, components, raw materials, spare parts and consumable stores imported for renovation or modernisation of a fertilizer plant, subject to certification and recommendation by a Deputy Secretary-level officer in the Department of Fertilizers confirming techno-economic clearance and need, a value cap on maintenance-related imports relative to capital goods imports, and an importer's undertaking to use the goods for the specified purpose with duty liability on misuse.

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