Customs exemption for PU leather: duty waived for imports used to manufacture footballs for export, subject to certification. The notification exempts P.U. leather imported for use in manufacture of footballs from the whole of customs duty and whole of the additional duty, subject to production at importation of a certificate from the export promotion council confirming the importer is a manufacturer of footballs for export, and an undertaking to the Assistant Collector that the manufactured footballs will be exported and that the importer will pay, on demand, the duty difference if export obligations are 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 PU leather: duty waived for imports used to manufacture footballs for export, subject to certification.
The notification exempts P.U. leather imported for use in manufacture of footballs from the whole of customs duty and whole of the additional duty, subject to production at importation of a certificate from the export promotion council confirming the importer is a manufacturer of footballs for export, and an undertaking to the Assistant Collector that the manufactured footballs will be exported and that the importer will pay, on demand, the duty difference if export obligations are not met.
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