Customs exemption for pulp imports caps ad valorem duty and removes additional customs tariff duty on specified pulp. Imported pulp (excluding rayon grade wood pulp) within Chapter 47, produced by mechanical or chemical means from fibrous vegetable material, is exempt from that portion of basic customs duty exceeding the amount calculated at 10 per cent ad valorem and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, under Notification No. 281/90-Cus dated 15-12-1990.
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 pulp imports caps ad valorem duty and removes additional customs tariff duty on specified pulp.
Imported pulp (excluding rayon grade wood pulp) within Chapter 47, produced by mechanical or chemical means from fibrous vegetable material, is exempt from that portion of basic customs duty exceeding the amount calculated at 10 per cent ad valorem and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, under Notification No. 281/90-Cus dated 15-12-1990.
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