Customs exemption for jaborandi leaves allows duty free import for pilocarpine manufacture subject to compliance and recordkeeping requirements. Exemption is granted for imports of jaborandi leaves under sub heading 1211.90 for manufacture of bulk drug pilocarpine, relieving them from the whole of customs duty specified in the First Schedule, subject to an importer's undertaking to use the goods for that manufacture, maintain accounts of receipt and consumption as specified by the Assistant Collector of Customs, produce a certified extract evidencing receipt within three months or extended period, and to pay on demand the duty difference if those conditions are not met.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs exemption for jaborandi leaves allows duty free import for pilocarpine manufacture subject to compliance and recordkeeping requirements.
Exemption is granted for imports of jaborandi leaves under sub heading 1211.90 for manufacture of bulk drug pilocarpine, relieving them from the whole of customs duty specified in the First Schedule, subject to an importer's undertaking to use the goods for that manufacture, maintain accounts of receipt and consumption as specified by the Assistant Collector of Customs, produce a certified extract evidencing receipt within three months or extended period, and to pay on demand the duty difference if those conditions are not met.
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