Customs exemption for high purity refractory imports removes duty above a specified ad valorem threshold when used in manufacture. Notification exempts zirconia bubbles, tubular alumina and calcined alumina of 99% purity and above, when imported for manufacture of refractory products, from that portion of ad valorem customs duty which exceeds a prescribed threshold, thereby limiting duty to the specified ad valorem level for those eligible imports.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for high purity refractory imports removes duty above a specified ad valorem threshold when used in manufacture.
Notification exempts zirconia bubbles, tubular alumina and calcined alumina of 99% purity and above, when imported for manufacture of refractory products, from that portion of ad valorem customs duty which exceeds a prescribed threshold, thereby limiting duty to the specified ad valorem level for those eligible imports.
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