Exemption for imported Melton cloth permits duty-free import for football manufacture subject to export certification and conditional duty recovery. Exemption permits duty-free import of Melton cloth under Chapter 51 for manufacture of footballs, covering both customs duty and additional duty, provided the importer produces export-certifying documentation and gives an undertaking to the Assistant Collector that manufactured footballs will be exported and that the importer will pay, on demand, the duty differential if export obligations 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.
Exemption for imported Melton cloth permits duty-free import for football manufacture subject to export certification and conditional duty recovery.
Exemption permits duty-free import of Melton cloth under Chapter 51 for manufacture of footballs, covering both customs duty and additional duty, provided the importer produces export-certifying documentation and gives an undertaking to the Assistant Collector that manufactured footballs will be exported and that the importer will pay, on demand, the duty differential if export obligations are not met.
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