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of <h1>Customs Duty Exemption for Fertilizer Plant Supplies: Key Conditions and Licensing Requirements under Notification No. 134/91-Cus</h1> The Central Government, under the Customs Act, 1962, exempts raw materials and components for manufacturing capital goods supplied to fertilizer plants from customs duty, as per Notification No. 134/91-Cus dated 24-9-1991. This exemption applies to imports specified in the Import & Export Policy of April 1990 - March 1993. Conditions include obtaining an import license or release order, specific endorsements on the license regarding materials, and executing a bond to fulfill obligations and conditions. The importer must also provide evidence to satisfy the licensing authority regarding customs duty liabilities and compliance with license obligations.
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