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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Duty Exemption: Fertilizer Project Imports Now Fully Duty-Free Under Amended Notification No. 72/85-Cus.</h1> The Central Government has amended Notification No. 72/85-Cus, dated March 17, 1985, under the Customs Act, 1962, through Notification No. 275/92-Cus, dated September 23, 1992. This amendment pertains to the customs duty on fertilizer project imports. Previously, the duty was reduced to an amount calculated at a rate of 15% ad valorem. The amendment now exempts these imports from the entire customs duty that would otherwise be levied under the First Schedule, reflecting a decision made in the public interest.
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