Glass Fibre Sewing Thread and Glass Fibre Filter Cloth for Manufacture of Goods Intended for Pollution Control Purposes [Heading 70.19] - 259/92 - Customs -Tariff

Glass Fibre Sewing Thread and Glass Fibre Filter Cloth for Manufacture of Goods Intended for Pollution Control Purposes [Heading 70.19] Notification No. 259/92-Cus. Dated 24-8-1992 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts glass fibre sewing thread and glass fibre filter cloth (hereinafter referred to as the "said imported goods") falling under Heading 70.19 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for the manufacture of goods intended for pollution control purposes, from so much of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, as is in excess of the amount calculated at the rate of 5.75% ad valorem : Provided that the importer furnishes an undertaking to the effect that- (a) the said imported goods shall be used for the purpose specified above; (b) he shall produce a certificate issued by an officer not below the rank of a Deputy Secretary in the Ministry of Environment and Forests to the effect that the goods manufactured from the said imported goods are intended for pollution control purposes, within a period of 3 months or such extended period as the Assistant Collector of Customs may allow; and (c) he shall pay on demand, in the event of his failure to comply with conditions (a) and (b), an amount equal to the difference between the duty leviable on such quantity of the said imported goods but for the exemption contained herein and that already paid at the time of importation.