Tariff exemption for lamp black and carbon black requires specified end use, prescribed records, and duty recovery on non compliance. Imports of lamp black and carbon black for manufacture of printing ink or black paints are exempt from customs duty above a specified ad valorem ceiling, provided the importer gives an undertaking to use the goods for the specified manufacture, maintain accounts of goods received and consumed as prescribed by the Assistant Collector of Customs, produce certified extracts evidencing receipt within three months or an allowed extension, and pay on demand the duty difference if the importer fails to comply with these conditions.
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.
Tariff exemption for lamp black and carbon black requires specified end use, prescribed records, and duty recovery on non compliance.
Imports of lamp black and carbon black for manufacture of printing ink or black paints are exempt from customs duty above a specified ad valorem ceiling, provided the importer gives an undertaking to use the goods for the specified manufacture, maintain accounts of goods received and consumed as prescribed by the Assistant Collector of Customs, produce certified extracts evidencing receipt within three months or an allowed extension, and pay on demand the duty difference if the importer fails to comply with these conditions.
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