Customs exemption for specified fertilisers ensures nil duty on imports subject to use-based conditions and for production of complex fertilizers. Notification exempts specified Chapter 31 fertiliser goods from customs duty beyond a reduced rate by prescribing a Nil rate for listed items when imported, subject to entry-specific conditions: imports must be for use as manure or for production of complex fertilizer, may need to be in a form indicative of manurial use, and in some cases must be cleared and used solely as manure; the exemption operates only to the extent and under the limitations set out in the Table.
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 exemption for specified fertilisers ensures nil duty on imports subject to use-based conditions and for production of complex fertilizers.
Notification exempts specified Chapter 31 fertiliser goods from customs duty beyond a reduced rate by prescribing a Nil rate for listed items when imported, subject to entry-specific conditions: imports must be for use as manure or for production of complex fertilizer, may need to be in a form indicative of manurial use, and in some cases must be cleared and used solely as manure; the exemption operates only to the extent and under the limitations set out in the Table.
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