Customs duty exemption for imported goods used in fertiliser manufacture subject to importer undertaking and compliance requirements. Exempts all goods falling under Heading No. 27.10 from basic customs duty and the additional duty under section 3 when imported for manufacture of fertiliser, provided the importer gives an undertaking that the goods will be so used, maintains and produces certified accounts of receipt and consumption at the place of manufacture within three months (or extended period), and agrees to pay on demand the duty differential if these conditions are not complied with.
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 imported goods used in fertiliser manufacture subject to importer undertaking and compliance requirements.
Exempts all goods falling under Heading No. 27.10 from basic customs duty and the additional duty under section 3 when imported for manufacture of fertiliser, provided the importer gives an undertaking that the goods will be so used, maintains and produces certified accounts of receipt and consumption at the place of manufacture within three months (or extended period), and agrees to pay on demand the duty differential if these conditions are not complied with.
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