Customs exemption for specified stainless steel strips conditioned on use in manufacture of electrical heating element tubes. The Central Government exempts imported stainless steel strips that meet specified nickel and chromium compositions and dimensional limits from so much of the customs duty under the First Schedule to the Customs Tariff Act as exceeds an amount calculated at the rate of 60 per cent ad valorem, provided the imported strips are used in the manufacture of tubes for electrical heating elements.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for specified stainless steel strips conditioned on use in manufacture of electrical heating element tubes.
The Central Government exempts imported stainless steel strips that meet specified nickel and chromium compositions and dimensional limits from so much of the customs duty under the First Schedule to the Customs Tariff Act as exceeds an amount calculated at the rate of 60 per cent ad valorem, provided the imported strips are used in the manufacture of tubes for electrical heating elements.
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