Exemption for DDT imports allowed for public health use under malaria programme, subject to undertaking and duty recovery. The Central Government exempts D.D.T. formulations (75% w.d.p.) imported for exclusive use in the National Malaria Eradication Programme from the whole of customs duty under the First Schedule to the Customs Tariff Act and from the whole of the additional duty under section 3, subject to an importer undertaking to use the goods exclusively for the programme and to pay, on demand, the difference between duty leviable but for the exemption and duty already paid if the undertaking is breached.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for DDT imports allowed for public health use under malaria programme, subject to undertaking and duty recovery.
The Central Government exempts D.D.T. formulations (75% w.d.p.) imported for exclusive use in the National Malaria Eradication Programme from the whole of customs duty under the First Schedule to the Customs Tariff Act and from the whole of the additional duty under section 3, subject to an importer undertaking to use the goods exclusively for the programme and to pay, on demand, the difference between duty leviable but for the exemption and duty already paid if the undertaking is breached.
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