Customs exemption for polycrystalline silicon permits reduced duty for imports used to make monocrystalline wafers, subject to certification and repayment obligation. Exempts imported polycrystalline silicon for manufacture of monocrystalline silicon wafers, discs or chips from customs duty in excess of an amount calculated at thirty-five per cent ad valorem and from the whole of the additional duty under section 3, subject to certification by a specified senior officer and an importer undertaking to use the goods for the declared purpose and to repay the duty difference if the use condition is not met.
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 polycrystalline silicon permits reduced duty for imports used to make monocrystalline wafers, subject to certification and repayment obligation.
Exempts imported polycrystalline silicon for manufacture of monocrystalline silicon wafers, discs or chips from customs duty in excess of an amount calculated at thirty-five per cent ad valorem and from the whole of the additional duty under section 3, subject to certification by a specified senior officer and an importer undertaking to use the goods for the declared purpose and to repay the duty difference if the use condition is not met.
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