Customs exemption for polyurethane leather allows duty-free import for football manufacture subject to export undertaking and duty recovery. Polyurethane leather under Chapter 39 imported for manufacture of footballs is exempt from the whole customs duty and whole additional duty, provided the importer gives an undertaking at importation that produced footballs will be exported and that, on failure to export, the importer will pay on demand the difference between duties that would have been leviable but for the exemption and the duty already paid. The notification supersedes an earlier notification and is issued under powers of the Customs Act.
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 polyurethane leather allows duty-free import for football manufacture subject to export undertaking and duty recovery.
Polyurethane leather under Chapter 39 imported for manufacture of footballs is exempt from the whole customs duty and whole additional duty, provided the importer gives an undertaking at importation that produced footballs will be exported and that, on failure to export, the importer will pay on demand the difference between duties that would have been leviable but for the exemption and the duty already paid. The notification supersedes an earlier notification and is issued under powers of the Customs Act.
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