Customs amendment tightens import exemption conditions for polyethylene by requiring machinery and packaging standard compliance with duty recovery on failure. The amendment removes a bracketed reference to Indian Standard 7803 (Part II 1975) from the opening paragraph and substitutes proviso clauses to require importers to possess Aseptic Form Fill Seal machinery, ensure packaging material conforms to Indian Standard 7803 (Part II) 1975, and to pay, on demand, the duty differential where they fail to comply with these requirements.
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 amendment tightens import exemption conditions for polyethylene by requiring machinery and packaging standard compliance with duty recovery on failure.
The amendment removes a bracketed reference to Indian Standard 7803 (Part II 1975) from the opening paragraph and substitutes proviso clauses to require importers to possess Aseptic Form Fill Seal machinery, ensure packaging material conforms to Indian Standard 7803 (Part II) 1975, and to pay, on demand, the duty differential where they fail to comply with these requirements.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
