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Sulphur mineral phosphates - 45/86 - Customs -TariffExtract Sulphur mineral phosphates Notification No. 45/86-Cus. Dated 17-2-1986 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 the goods specified in column (3) of the Table hereto annexed and falling under heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) thereof, when imported into India, so from much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. TABLE Sl. No. Heading No. or Sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 Description of goods Rate of duly (1) (2) (3) (4) 1. 25.03 Sulphur of all kinds other than insoluble sulphur. 10% ad valorem 2. 25.10 Mineral phosphates, natural imported in a form indicative of their use as fertilizers. Nil 2. This notification shall come into force on the 28th day of February, 1986.
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