Exemption for tensilised polyester film reduces customs duty for imports used to manufacture magnetic tapes, subject to certification and undertakings. Exemption grants reduced ad valorem customs duty and a capped additional duty on tensilised polyester film ( 30 microns) imported for manufacture of magnetic tapes, conditional on a recommending officer's certification (unless imported under supplementary licences) and an importer undertaking to use the goods for that purpose and to pay duty differences if the undertaking is breached; 'Polyester Film' excludes any magnetic treatment or magnetic tapes themselves.
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.
Exemption for tensilised polyester film reduces customs duty for imports used to manufacture magnetic tapes, subject to certification and undertakings.
Exemption grants reduced ad valorem customs duty and a capped additional duty on tensilised polyester film ( 30 microns) imported for manufacture of magnetic tapes, conditional on a recommending officer's certification (unless imported under supplementary licences) and an importer undertaking to use the goods for that purpose and to pay duty differences if the undertaking is breached; "Polyester Film" excludes any magnetic treatment or magnetic tapes themselves.
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