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of <h1>Customs Duty Exemption for Jaborandi Leaves Under Sub-Heading 1211.90 for Pilocarpine Production</h1> The Central Government, under the Customs Act, 1962, grants an exemption from customs duty for Jaborandi leaves imported under Sub-Heading No. 1211.90, intended for manufacturing the bulk drug Pilocarpine. This exemption applies to the entire customs duty specified in the First Schedule of the Customs Tariff Act, 1975. Conditions for this exemption include the importer providing an undertaking that the leaves will be used for the specified purpose, maintaining consumption records, and producing certified accounts of receipt within three months of importation. Non-compliance may result in the importer paying the difference in duty.
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