Duty exemption for silicon carbide and synthetic aluminium oxide reduces effective customs burden where imports are for abrasive manufacture. The Central Government exempts silicon carbide and synthetic aluminium oxide, including zirconia aluminium oxide, when imported for manufacture of grinding wheels and other abrasive products, from that portion of basic customs duty specified in the tariff which exceeds 40 per cent ad valorem, thereby linking reduced duty treatment to tariff classification and declared end-use.
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.
Duty exemption for silicon carbide and synthetic aluminium oxide reduces effective customs burden where imports are for abrasive manufacture.
The Central Government exempts silicon carbide and synthetic aluminium oxide, including zirconia aluminium oxide, when imported for manufacture of grinding wheels and other abrasive products, from that portion of basic customs duty specified in the tariff which exceeds 40 per cent ad valorem, thereby linking reduced duty treatment to tariff classification and declared end-use.
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