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of <h1>Customs Act exempts specific leather industry imports from duties over 20%, with conditions on use and documentation.</h1> The notification issued under the Customs Act, 1962, exempts specific goods imported for use in the leather industry from customs duties exceeding 20% ad valorem and additional duties under the Customs Tariff Act, 1975. The exemption applies to goods listed in the annexed table, including various components, consumables, and chemicals used in leather manufacturing. Importers must provide an undertaking ensuring the goods are used for specified purposes, maintain usage records, and produce necessary documentation within three months. Additionally, importers of certain goods must present a valid registration-cum-membership certificate from the Council for Leather Exports. This notification was rescinded by a subsequent notification in 1997.
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