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of <h1>Customs Duty Reduced on Polyester Filament Yarn for Machinery Belting: Notification No. 15/87-Cus, Compliance Required</h1> Notification No. 15/87-Cus, dated January 19, 1987, issued by the Central Government under the Customs Act, 1962, exempts polyester filament yarn of 1000 deniers and above from a portion of customs duty when imported into India for manufacturing machinery belting. This exemption applies to yarn classified under headings 54.02, 54.04, or 54.06 of the Customs Tariff Act, 1975, reducing duty to 100% ad valorem. Importers must undertake to use the yarn for specified purposes, maintain consumption records, and provide certified accounts. Non-compliance may result in the payment of the duty difference.
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