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<h1>India Exempts Phosphoric Acid from Customs Duty for Fertilizer Production under Notification No. 265/92-Cus</h1> The Central Government of India has issued Notification No. 265/92-Cus, dated August 27, 1992, under the Customs Act, 1962, exempting phosphoric acid, classified under Chapter 28 of the Customs Tariff Act, 1975, from all customs duties. This exemption applies when phosphoric acid is imported into India specifically for the manufacture of fertilizers. This notification supersedes the previous notification No. 166/76-Customs, dated August 2, 1976, and is enacted in the public interest to facilitate the importation of phosphoric acid for fertilizer production.