Customs duty exemption for PVC resin imports by export-oriented units and FTZ/advance licence holders, effective later. The amendment adds a proviso that the duty in the Schedule shall not apply to PVC resin imported by a hundred per cent export oriented undertaking, a unit in a free trade zone, or under an advance licence, when such goods are wholly exempted from customs duty by any notification of the Government of India in the Department of Revenue or the Ministry of Finance (Department of Revenue). The amendment also substitutes the earlier commencement date with a later one.
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 PVC resin imports by export-oriented units and FTZ/advance licence holders, effective later.
The amendment adds a proviso that the duty in the Schedule shall not apply to PVC resin imported by a hundred per cent export oriented undertaking, a unit in a free trade zone, or under an advance licence, when such goods are wholly exempted from customs duty by any notification of the Government of India in the Department of Revenue or the Ministry of Finance (Department of Revenue). The amendment also substitutes the earlier commencement date with a later one.
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