Duty-free imports of components: importer must prove components were received and used for manufacturing capital goods at port. Extension of duty free import entitlement to replenishment components imported for manufacture of other capital goods in the importer's factory, subject to the importer proving to the Assistant Collector of Customs at the port of importation that the components have been received and used for that manufacturing purpose.
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.
Duty-free imports of components: importer must prove components were received and used for manufacturing capital goods at port.
Extension of duty free import entitlement to replenishment components imported for manufacture of other capital goods in the importer's factory, subject to the importer proving to the Assistant Collector of Customs at the port of importation that the components have been received and used for that manufacturing purpose.
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