Concessional duty for acetate rayon tow allows import for cigarette filter manufacture subject to specified customs procedural compliance. Inserts a tariff entry exempting acetate rayon tow (HS 5502 00 10) for manufacture of cigarette filter rods from basic customs duty, subject to compliance with the Customs (Import of Goods at Concessional Rate of Duty For Manufacture of Excisable Goods) Rules, 1996, pursuant to powers under the Customs Act and as an amendment to the principal notification.
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Provisions expressly mentioned in the judgment/order text.
Concessional duty for acetate rayon tow allows import for cigarette filter manufacture subject to specified customs procedural compliance.
Inserts a tariff entry exempting acetate rayon tow (HS 5502 00 10) for manufacture of cigarette filter rods from basic customs duty, subject to compliance with the Customs (Import of Goods at Concessional Rate of Duty For Manufacture of Excisable Goods) Rules, 1996, pursuant to powers under the Customs Act and as an amendment to the principal notification.
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