Customs exemption for phosphoric acid imports allows duty-free entry when used in fertilizer manufacture. Exemption is granted for imported phosphoric acid classified under Chapter 28 of the First Schedule to the Customs Tariff Act, 1975, when imported for the manufacture of fertilizers, relieving it from the whole of the customs duty specified in that schedule and from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act, on the stated satisfaction of necessity in the public interest.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for phosphoric acid imports allows duty-free entry when used in fertilizer manufacture.
Exemption is granted for imported phosphoric acid classified under Chapter 28 of the First Schedule to the Customs Tariff Act, 1975, when imported for the manufacture of fertilizers, relieving it from the whole of the customs duty specified in that schedule and from the whole of the additional duty leviable under Section 3 of the Customs Tariff Act, on the stated satisfaction of necessity in the public interest.
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