Customs duty exemption rates for polymer imports set by notification, imposing specified ad valorem and specific tariff rates. Notification under section 25(1) of the Customs Act exempts goods under Heading Nos. 39.01-39.14 from that portion of customs duty in excess of amounts calculated at specified rates listed in the Table. The Table prescribes distinct ad valorem or specific per-tonne rates for named resins, engineering plastics, polyvinyl chloride, silicones and a residual category, and a proviso preserves other existing notification-based exemptions for the same goods.
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.
Customs duty exemption rates for polymer imports set by notification, imposing specified ad valorem and specific tariff rates.
Notification under section 25(1) of the Customs Act exempts goods under Heading Nos. 39.01-39.14 from that portion of customs duty in excess of amounts calculated at specified rates listed in the Table. The Table prescribes distinct ad valorem or specific per-tonne rates for named resins, engineering plastics, polyvinyl chloride, silicones and a residual category, and a proviso preserves other existing notification-based exemptions for the same goods.
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