Customs exemption for imported denatured ethyl alcohol requires industrial use certification and conditional undertakings for compliance. Exemption applies to imported denatured ethyl alcohol (94.68% V/V) for exclusive industrial use, relieving duty in excess of a 35% ad valorem calculation and the entire additional duty under the second Act, subject to: a Deputy Secretary certificate from the Ministry of Industry; an undertaking to use the goods for the specified industrial purpose, maintain and produce certified consumption accounts within three months or allowed extension, and pay duty differentials on default; and evidence acceptable to the Assistant Collector that the alcohol has been denatured to approved standards.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for imported denatured ethyl alcohol requires industrial use certification and conditional undertakings for compliance.
Exemption applies to imported denatured ethyl alcohol (94.68% V/V) for exclusive industrial use, relieving duty in excess of a 35% ad valorem calculation and the entire additional duty under the second Act, subject to: a Deputy Secretary certificate from the Ministry of Industry; an undertaking to use the goods for the specified industrial purpose, maintain and produce certified consumption accounts within three months or allowed extension, and pay duty differentials on default; and evidence acceptable to the Assistant Collector that the alcohol has been denatured to approved standards.
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