Customs exemption for leather-industry imports limits duty to 20% ad valorem, subject to use, accounting and registration conditions. Exemption limits customs duty on specified imported goods for the leather industry to 20% ad valorem and exempts the additional duty, subject to conditions: importers of heading B goods must furnish an undertaking to use the goods for leather manufacture, maintain and produce certified consumption accounts within three months (or extended period), pay on demand the duty differential if requirements are breached, and produce a valid Council for Leather Exports registration-cum-membership certificate.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for leather-industry imports limits duty to 20% ad valorem, subject to use, accounting and registration conditions.
Exemption limits customs duty on specified imported goods for the leather industry to 20% ad valorem and exempts the additional duty, subject to conditions: importers of heading B goods must furnish an undertaking to use the goods for leather manufacture, maintain and produce certified consumption accounts within three months (or extended period), pay on demand the duty differential if requirements are breached, and produce a valid Council for Leather Exports registration-cum-membership certificate.
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