Import qualification for duty-free finished leather limited to items under specified notification; steel entries require duty-paid imported steel. The corrigendum adds an import-based qualification to specified duty-free finished leather entries by limiting the duty-free description to finished leather imported under Notification No.21/2002-Cus, and separately qualifies certain manufacturing entries by requiring that the goods be produced out of duty-paid imported steel, inserting these qualifying phrases into multiple tariff sub-serial entries.
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.
Import qualification for duty-free finished leather limited to items under specified notification; steel entries require duty-paid imported steel.
The corrigendum adds an import-based qualification to specified duty-free finished leather entries by limiting the duty-free description to finished leather imported under Notification No.21/2002-Cus, and separately qualifies certain manufacturing entries by requiring that the goods be produced out of duty-paid imported steel, inserting these qualifying phrases into multiple tariff sub-serial entries.
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