Customs exemption for isocyanates and polyester polyols limits import duty to a specified ad valorem rate for TPU manufacture. Exemption is provided for imports of isocyanates and polyester polyols classifiable under the stated tariff chapters when imported for manufacture of thermoplastic polyurethane and articles thereof: customs duty is relieved to the extent it exceeds a specified ad valorem rate, and the imports are exempted from the whole of the additional duty otherwise leviable under the statutory provision imposing additional duty.
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 exemption for isocyanates and polyester polyols limits import duty to a specified ad valorem rate for TPU manufacture.
Exemption is provided for imports of isocyanates and polyester polyols classifiable under the stated tariff chapters when imported for manufacture of thermoplastic polyurethane and articles thereof: customs duty is relieved to the extent it exceeds a specified ad valorem rate, and the imports are exempted from the whole of the additional duty otherwise leviable under the statutory provision imposing additional duty.
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