Customs exemption for fertiliser plant renovation permitted subject to certification and importer undertaking invoking duty liability. Exemption from the whole of customs duty is granted for goods under Chapters 84, 85 or 90 imported for renovation or modernisation of a fertiliser plant, contingent on techno-economic clearance and certification by a Deputy Secretary in the Department of Fertiliser and by an Additional Industrial Advisor in the Directorate General of Technical Development, and on the importer's undertaking to use the goods for the specified purpose, with duty liability arising if the goods are not so used.
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 exemption for fertiliser plant renovation permitted subject to certification and importer undertaking invoking duty liability.
Exemption from the whole of customs duty is granted for goods under Chapters 84, 85 or 90 imported for renovation or modernisation of a fertiliser plant, contingent on techno-economic clearance and certification by a Deputy Secretary in the Department of Fertiliser and by an Additional Industrial Advisor in the Directorate General of Technical Development, and on the importer's undertaking to use the goods for the specified purpose, with duty liability arising if the goods are not so used.
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