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of <h1>Customs Act Amendment: Isocyanates and Polyols for Thermoplastic Polyurethane Now Exempt from Tariffs Under Section 25(1)</h1> The Central Government, under the authority of section 25(1) of the Customs Act, 1962, has amended the previous notification No. 72/91-Customs dated July 25, 1991. This amendment, effective from March 1, 1992, introduces exemptions for isocyanates and polyols used in the manufacture of thermoplastic polyurethane. These substances, classified under Chapter 39, are now included in the exemption list, specifically under serial numbers 4 and 5, for the purposes of customs tariffs. This decision is made in the public interest to facilitate the manufacturing process of thermoplastic polyurethane.
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