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of <h1>Customs Duty Exemption for Polyethylene Imports Used in Pharma Packaging Under Section 25 of Customs Act, 1962</h1> The Central Government, under section 25 of the Customs Act, 1962, exempts polyethylene and copolymers of ethylene (excluding certain compounds) with a specific gravity under 0.94, from customs duties exceeding 10% ad valorem and additional duties when imported for manufacturing aseptic packing materials for pharmaceuticals using Aseptic Form Fill Seal Machines. This exemption applies if the importer holds a drug manufacturing license under the Drugs and Cosmetics Act, 1940, and provides an undertaking to use the goods as specified, possesses the necessary machinery, and agrees to pay any duty difference if requirements are unmet.
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