https://www.taxtmi.com/circulars?id=1166 Urea imported for production of complex fertilizers is entitled to the same concessional customs duty afforded to urea imported for use as manure, because dictionary definitions treat manure and complex fertilizers as equivalent fertilizing substances. The Board applies precedent recognizing concessional treatment for inputs used in fertilizer manufacture and directs that pending consignments at ports/ICDs may be cleared accordingly, with any implementation difficulties to be reported to the Board. en-us Tue, 10 Aug 1999 00:00:00 +0530 Mon, 21 Jul 2025 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1166 Urea imported for production of complex fertilizers is entitled to the same concessional customs duty afforded to urea imported for use as manure, because dictionary definitions treat manure and complex fertilizers as equivalent fertilizing substances. The Board applies precedent recognizing concessional treatment for inputs used in fertilizer manufacture and directs that pending consignments at ports/ICDs may be cleared accordingly, with any implementation difficulties to be reported to the Board. Circulars Customs Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1166