Customs exemption for LR-SAM programme imports requires authorised works centres and certified lists at time of import. A new entry inserts an exemption for specified machinery, equipment, components, software, raw materials and consumables for the LR-SAM Programme, conditional on import by authorised works centres designated by a Deputy Secretary-level officer and on production at import of a Programme Director-certified list to the Deputy Commissioner or Assistant Commissioner of Customs confirming the goods are required for, authorised under, and will be used solely for the LR-SAM programme; the exemption ceases to have effect on or after the 1st day of January, 2016.
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.
Customs exemption for LR-SAM programme imports requires authorised works centres and certified lists at time of import.
A new entry inserts an exemption for specified machinery, equipment, components, software, raw materials and consumables for the LR-SAM Programme, conditional on import by authorised works centres designated by a Deputy Secretary-level officer and on production at import of a Programme Director-certified list to the Deputy Commissioner or Assistant Commissioner of Customs confirming the goods are required for, authorised under, and will be used solely for the LR-SAM programme; the exemption ceases to have effect on or after the 1st day of January, 2016.
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