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of <h1>Central Govt Amends Customs Notification to Exempt Raw Naphtha for Fertilizer, Petrochemical Use; Conditions Apply</h1> Notification No. 273/86-Cus., dated April 28, 1986, issued by the Central Government under the Customs Act, 1962, amends a previous notification to provide an exemption for raw naphtha imported for manufacturing fertilizers and petrochemicals. The exemption is conditional upon the importer furnishing an undertaking to use the goods for the specified purpose, maintaining records of receipt and consumption, and providing certified accounts within three months. Failure to comply with these conditions will result in the importer paying the duty difference between the exempted and standard rates.
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