Customs exemption for leather industry imports subject to registration, actual user requirement and undertaking to pay. Exemption from specified customs duties is granted for listed imported inputs for use in the leather industry by capping ad valorem duty and waiving the additional duty, subject to conditions: production of a registration-cum-membership certificate from the Council for Leather Exports, proof of status as an actual user (industrial), and an undertaking at importation to use the goods for the specified purpose and to pay on demand the duty difference if the requirement is not complied with.
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 leather industry imports subject to registration, actual user requirement and undertaking to pay.
Exemption from specified customs duties is granted for listed imported inputs for use in the leather industry by capping ad valorem duty and waiving the additional duty, subject to conditions: production of a registration-cum-membership certificate from the Council for Leather Exports, proof of status as an actual user (industrial), and an undertaking at importation to use the goods for the specified purpose and to pay on demand the duty difference if the requirement is not complied with.
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