Concessional rate of duty on specified goods when, imported into India for use in the manufacture of specified excisable goods - 027/2004 - Customs -Tariff
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Concessional rate of duty on specified imported inputs allowed for manufacture of excisable goods, subject to prescribed import procedures. The notification grants a concessional customs duty by exempting the portion of duty above a specified ad valorem rate on listed imported inputs when used in manufacture of specified excisable goods, conditional upon compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) procedural rules; the schedule enumerates eligible tariff entries and inputs such as bis-phenol A, epichlorohydrin, phenol and acetone, and the instrument was later rescinded by a subsequent notification.
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.
Concessional rate of duty on specified imported inputs allowed for manufacture of excisable goods, subject to prescribed import procedures.
The notification grants a concessional customs duty by exempting the portion of duty above a specified ad valorem rate on listed imported inputs when used in manufacture of specified excisable goods, conditional upon compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) procedural rules; the schedule enumerates eligible tariff entries and inputs such as bis-phenol A, epichlorohydrin, phenol and acetone, and the instrument was later rescinded by a subsequent notification.
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