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of <h1>India Amends Customs Tariff: LPG for Polyisobutylene Manufacturing Gets Duty Exemption Per Notification 62/2012</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 62/2012-Customs, amending Notification No. 12/2012-Customs dated March 17, 2012. This amendment introduces a new entry, 142A, to the customs tariff, concerning liquefied petroleum gases (LPG). It specifies that LPG in excess of the quantity consumed in manufacturing polyisobutylene by a Domestic Tariff Area (DTA) unit, received from a Special Economic Zone (SEZ) unit and returned to the SEZ, is exempt from customs duty. The calculation for exemption involves subtracting the quantity returned from the quantity received by the DTA unit.
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