Customs exemption on imported natural and animal fertilisers limits duty above a specified ad valorem rate. The Central Government exempts Guano and other natural animal or vegetable fertilisers, classifiable in Chapter 31 and not chemically treated, from that part of customs duty on import which exceeds a prescribed ad valorem rate, treating mixtures of such natural fertilisers as eligible and grounding the exemption on statutory authority and public interest.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption on imported natural and animal fertilisers limits duty above a specified ad valorem rate.
The Central Government exempts Guano and other natural animal or vegetable fertilisers, classifiable in Chapter 31 and not chemically treated, from that part of customs duty on import which exceeds a prescribed ad valorem rate, treating mixtures of such natural fertilisers as eligible and grounding the exemption on statutory authority and public interest.
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