Concessional duty for greenhouse equipment permitted on presentation of designated authority certificate; end-user proof no longer required for concession. Concessional import duty for specified Green House equipment under Sl. No. 166 of Notification No. 20/99-Cus. is available on production at importation of a certificate from an officer not below the rank of Deputy Secretary in the Ministry of Commerce stating the goods are required for use in a Green House; the notification contains no actual user condition, and field formations should not insist on an end user requirement, thereby modifying the earlier Board instruction imposing an actual user condition.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional duty for greenhouse equipment permitted on presentation of designated authority certificate; end-user proof no longer required for concession.
Concessional import duty for specified Green House equipment under Sl. No. 166 of Notification No. 20/99-Cus. is available on production at importation of a certificate from an officer not below the rank of Deputy Secretary in the Ministry of Commerce stating the goods are required for use in a Green House; the notification contains no actual user condition, and field formations should not insist on an end user requirement, thereby modifying the earlier Board instruction imposing an actual user condition.
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