Customs duty exemption for specified fertilisers on import removes whole customs duty for listed natural and chemical fertilizers. The Central Government exempts from the whole of the customs duty leviable under the tariff the specified goods falling within the tariff chapter for fertilisers listed in the Table: guano and other natural animal or vegetable fertilisers not chemically treated; sodium nitrate containing not more than 16.3% by weight of nitrogen; and potassium sulphate subject to the stated concentration limitation in composite fertilisers.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for specified fertilisers on import removes whole customs duty for listed natural and chemical fertilizers.
The Central Government exempts from the whole of the customs duty leviable under the tariff the specified goods falling within the tariff chapter for fertilisers listed in the Table: guano and other natural animal or vegetable fertilisers not chemically treated; sodium nitrate containing not more than 16.3% by weight of nitrogen; and potassium sulphate subject to the stated concentration limitation in composite fertilisers.
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