Customs exemption for low-carbon steel imports limits duty to specified reduced rates for defined sheets and plates. Central Government exempts imported iron and non-alloy steel products with less than 0.6% carbon within Chapter 72 by limiting customs duty to the reduced rates specified in the Table for listed categories of sheets and plates, subject to an express exclusion of coated or surface-treated sheets and an explanatory definition of 'sheets and plates'.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for low-carbon steel imports limits duty to specified reduced rates for defined sheets and plates.
Central Government exempts imported iron and non-alloy steel products with less than 0.6% carbon within Chapter 72 by limiting customs duty to the reduced rates specified in the Table for listed categories of sheets and plates, subject to an express exclusion of coated or surface-treated sheets and an explanatory definition of "sheets and plates".
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