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of <h1>Customs Notification: Exemption on Hot Rolled Stainless Steel Coils Import Duty at 60% for Converted Re-imports.</h1> Notification No. 47/93-Cus, dated February 28, 1993, issued under the Customs Act, 1962, exempts specified Hot Rolled Stainless Steel Coils from a portion of customs duty. This exemption applies to coils produced from Stainless Steel Slabs sent abroad for conversion and re-imported for cold rolling. The duty is reduced to 60% of the value, covering conversion charges, including labor, materials, and other related costs, as well as insurance and freight. Conditions include the importation within one year of export and verification by the Assistant Collector of Customs of the origin of the coils from the exported slabs.
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