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Ammonium nitrate cess exemption period extended by customs amendment through mid-July 2026

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Full Text of the Document

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....The Customs exemption relating to Agriculture Infrastructure and Development Cess on ammonium nitrate is extended by amending the principal notification: the date in paragraph 2 is substituted from 30 June 2026 to 15 July 2026. The amendment operates to continue the exemption period for the specified commodity for the extended period, without changing the underlying exemption framework.....

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