Customs exemption for replacement membranes permits reduced duty treatment for imports used in membrane-cell caustic soda plants, subject to certification. Exemption applies to imported membranes for replacement in membrane-cell caustic soda plants, relieving them from customs duty in excess of an amount computed at 30% ad valorem and from the entire additional duty under section 3; the import must be accompanied by a certificate from an authorised industrial officer confirming replacement use and stating the quantity, with specified officers authorised for small scale sector firms.
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 replacement membranes permits reduced duty treatment for imports used in membrane-cell caustic soda plants, subject to certification.
Exemption applies to imported membranes for replacement in membrane-cell caustic soda plants, relieving them from customs duty in excess of an amount computed at 30% ad valorem and from the entire additional duty under section 3; the import must be accompanied by a certificate from an authorised industrial officer confirming replacement use and stating the quantity, with specified officers authorised for small scale sector firms.
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