Duty exemption for Served from India certificates allows import of capital and professional equipment subject to actual user and certification conditions. Exemption allows duty-free clearance, against a Served from India Scheme Certificate issued by the Regional Authority, of capital goods (including spares), office and professional equipment, office furniture and consumables for hotels, stand-alone restaurants and other service providers, subject to non-transferability, sufficient certificate balance, actual user conditions for manufacturing-related capital goods with endorsement and undertaking on non-compliance, and submission of installation/use certification within six months or extended period.
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 exemption for Served from India certificates allows import of capital and professional equipment subject to actual user and certification conditions.
Exemption allows duty-free clearance, against a Served from India Scheme Certificate issued by the Regional Authority, of capital goods (including spares), office and professional equipment, office furniture and consumables for hotels, stand-alone restaurants and other service providers, subject to non-transferability, sufficient certificate balance, actual user conditions for manufacturing-related capital goods with endorsement and undertaking on non-compliance, and submission of installation/use certification within six months or extended period.
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