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    <title>Customs Duty Exemption on Import of Backing Paper and Board for Coated Abrasives Manufacture</title>
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    <description>Exemption from customs duty is provided for backing paper and backing board imported for manufacture of coated abrasives by relieving that portion of duty in the First Schedule which exceeds 35 per cent ad valorem. The exemption is subject to a bond, prescribed by the Assistant Collector of Customs, under which the importer must pay on demand the difference between duty chargeable absent the exemption and duty paid at importation for any quantity not proved to have been used for the specified manufacturing purpose.</description>
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      <description>Exemption from customs duty is provided for backing paper and backing board imported for manufacture of coated abrasives by relieving that portion of duty in the First Schedule which exceeds 35 per cent ad valorem. The exemption is subject to a bond, prescribed by the Assistant Collector of Customs, under which the importer must pay on demand the difference between duty chargeable absent the exemption and duty paid at importation for any quantity not proved to have been used for the specified manufacturing purpose.</description>
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