Customs exemption expanded for fertilizer project imports: partial ad valorem relief replaced with full duty exemption under the First Schedule. Amendment expands customs relief for fertilizer project imports by replacing the phrase that limited exemption to duty in excess of a specified ad valorem rate with a provision exempting the whole of the duty leviable under the First Schedule, effectuated by textual substitution in the earlier notification under statutory authority.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption expanded for fertilizer project imports: partial ad valorem relief replaced with full duty exemption under the First Schedule.
Amendment expands customs relief for fertilizer project imports by replacing the phrase that limited exemption to duty in excess of a specified ad valorem rate with a provision exempting the whole of the duty leviable under the First Schedule, effectuated by textual substitution in the earlier notification under statutory authority.
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