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of <h1>India Exempts Certain Iron and Steel Items from Customs Duty for Machinery Manufacture Under Chapter 72, Customs Tariff Act</h1> The Central Government of India exempts certain iron and steel items, specified in an annexed table and falling under Chapter 72 of the Customs Tariff Act, 1975, from a portion of customs duty when imported for manufacturing machinery under Chapters 84 and 85. This exemption is subject to conditions: certification by relevant authorities on the required quantity, and an undertaking by the importer to use the steel for specified purposes, maintain usage records, and produce evidence of utilization. Failure to comply may result in the importer being liable for the difference in duty. The specified goods include boiler or pressure vessel quality steel plates, turbine blade flats, and stainless steel plates over 5 mm thick.
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