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    <title>Amendment in Notification No. 12/2026-Customs, dated the 1st April, 2026 - Exemption from Basic Customs Duty on Specified Chemicals, Petrochemicals, and Polymer Products</title>
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    <description>The basic customs duty exemption for specified chemicals, petrochemicals and polymer products is amended by extending the relevant operative date from 30 June 2026 to 15 July 2026. The amendment is made under section 25(1) of the Customs Act, 1962 and substitutes the date in paragraph 2 of the principal notification. It revises only the time limit for the exemption framework.</description>
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      <description>The basic customs duty exemption for specified chemicals, petrochemicals and polymer products is amended by extending the relevant operative date from 30 June 2026 to 15 July 2026. The amendment is made under section 25(1) of the Customs Act, 1962 and substitutes the date in paragraph 2 of the principal notification. It revises only the time limit for the exemption framework.</description>
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