Customs duty exemption for specified chemical imports reduces basic duty and removes additional duty subject to import-use conditions. Exemption reduces the basic customs duty to specified effective ad valorem rates and removes the additional duty under the Customs Tariff for listed goods in Chapters 28, 29 and 38 when imported into India, provided the goods meet the stated import-use conditions - namely use in manufacture of fertilizers for anhydrous ammonia and phosphoric acid, use in manufacture of raw cubic zirconia for zirconium and yttrium oxides, and an unconditional nil rate for gibberellic acid.
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 chemical imports reduces basic duty and removes additional duty subject to import-use conditions.
Exemption reduces the basic customs duty to specified effective ad valorem rates and removes the additional duty under the Customs Tariff for listed goods in Chapters 28, 29 and 38 when imported into India, provided the goods meet the stated import-use conditions - namely use in manufacture of fertilizers for anhydrous ammonia and phosphoric acid, use in manufacture of raw cubic zirconia for zirconium and yttrium oxides, and an unconditional nil rate for gibberellic acid.
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