Customs exemption for caustic soda plant modernization limits ad valorem duty and removes additional customs surcharge. Exemption for specified goods imported for modernisation of existing caustic soda plants based on membrane cell technology: customs duty in excess of an ad valorem cap under the First Schedule to the Customs Tariff Act, 1975 is exempted, and the whole of the additional duty under section 3 of that Act is waived. Applicable goods include bipolar membrane electrolysers, jumper switches, filtering elements for hydrogen filters, and other items certified as essential by a duly authorised officer of the Directorate General of Technical Development, Ministry of Industry.
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 caustic soda plant modernization limits ad valorem duty and removes additional customs surcharge.
Exemption for specified goods imported for modernisation of existing caustic soda plants based on membrane cell technology: customs duty in excess of an ad valorem cap under the First Schedule to the Customs Tariff Act, 1975 is exempted, and the whole of the additional duty under section 3 of that Act is waived. Applicable goods include bipolar membrane electrolysers, jumper switches, filtering elements for hydrogen filters, and other items certified as essential by a duly authorised officer of the Directorate General of Technical Development, Ministry of Industry.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
