Customs exemption for iron and non alloy steel limits duty to specified reduced ad valorem rates on designated sheet forms. Exemption fixes customs duty on imported iron and non alloy steel with under 0.6% carbon at specified reduced ad valorem rates for defined forms of sheets and plates, exempting from duty any amount in excess of those rates. Separate reduced rates apply to general sheets and plates (with specific exclusions), to sheets and plates not exceeding 5 millimetres (with specific exclusions), and to tinned sheets or plates (excluding tin plate waste). The term 'sheets and plates' is defined as rolled products excluding coils for re rolling and, if rectangular, with width exceeding 500 mm.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for iron and non alloy steel limits duty to specified reduced ad valorem rates on designated sheet forms.
Exemption fixes customs duty on imported iron and non alloy steel with under 0.6% carbon at specified reduced ad valorem rates for defined forms of sheets and plates, exempting from duty any amount in excess of those rates. Separate reduced rates apply to general sheets and plates (with specific exclusions), to sheets and plates not exceeding 5 millimetres (with specific exclusions), and to tinned sheets or plates (excluding tin plate waste). The term "sheets and plates" is defined as rolled products excluding coils for re rolling and, if rectangular, with width exceeding 500 mm.
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