Customs duty exemption for specified pesticides on import caps payable duty at a fixed ad valorem rate. The Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, exempts specified pesticide and agrochemical imports falling under Chapter 29 or Chapter 38 of the First Schedule to the Customs Tariff Act, 1975 from so much of the customs duty as exceeds the amount calculated at the rate of 25 per cent ad valorem; the notification lists fifteen named substances eligible for that exemption.
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 duty exemption for specified pesticides on import caps payable duty at a fixed ad valorem rate.
The Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, exempts specified pesticide and agrochemical imports falling under Chapter 29 or Chapter 38 of the First Schedule to the Customs Tariff Act, 1975 from so much of the customs duty as exceeds the amount calculated at the rate of 25 per cent ad valorem; the notification lists fifteen named substances eligible for that exemption.
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