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of <h1>Customs Notification: Reduced Duty on Specific Polyester Films for Magnetic Tape Production; Conditions Apply</h1> Notification No. 87/89-Cus, dated March 1, 1989, issued under the Customs Act, 1962, exempts certain polyester films used in the manufacture of magnetic tapes from a portion of customs duty. Specifically, Balanced/Semi-tensilised/Tensilised Polyester Film not exceeding 39 microns in thickness is subject to a reduced duty rate of 40% ad valorem. Conditions for this exemption include verification by a designated government officer, the execution of a bond by the importer, and submission of a certificate within six months confirming the use of the films in magnetic tape production. Polyester Film refers to untreated films without magnetic material.
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