Customs exemption reduces duty on specified sulphur and mineral phosphate imports for fertilizer use under statutory power. Exemption under sub-section (1) of Section 25 of the Customs Act, 1962 partially waives customs duty on specified imports by reducing the duty to the rates set in the notification for goods under the First Schedule to the Customs Tariff Act. The Table lists sulphur (excluding insoluble sulphur) and mineral phosphates imported in forms indicative of fertilizer use and prescribes the reduced duty treatment and the notification's commencement date.
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 reduces duty on specified sulphur and mineral phosphate imports for fertilizer use under statutory power.
Exemption under sub-section (1) of Section 25 of the Customs Act, 1962 partially waives customs duty on specified imports by reducing the duty to the rates set in the notification for goods under the First Schedule to the Customs Tariff Act. The Table lists sulphur (excluding insoluble sulphur) and mineral phosphates imported in forms indicative of fertilizer use and prescribes the reduced duty treatment and the notification's commencement date.
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