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        Customs

        Amendments in Notification no. 21/2012 Cus dated 17.3.2012 - Exempts import of goods from additional duty leviable u/s 3(5) - Insertion of certain serial numbers and entries - 11/2015 - Customs -Tariff

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        Customs duty exemptions expanded for imported manufacturing inputs and concessional treatment for specified feedstocks and scrap. Amendments add exemptions for imported inputs (excluding populated PCBs) used in specified electronics manufacture and for inputs for LED drivers, MCPCBs and LED lamps, each subject to Condition No. 5 of the referenced notification; they also insert concessional duty entries for specified petrochemical feedstocks to be imported under the concessional import procedure for manufacture of excisable goods, and add concessional duty entries for specified metal scrap categories, while deleting one existing entry.

        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.

        <h1>Customs duty exemptions expanded for imported manufacturing inputs and concessional treatment for specified feedstocks and scrap.</h1> Amendments add exemptions for imported inputs (excluding populated PCBs) used in specified electronics manufacture and for inputs for LED drivers, MCPCBs and LED lamps, each subject to Condition No. 5 of the referenced notification; they also insert concessional duty entries for specified petrochemical feedstocks to be imported under the concessional import procedure for manufacture of excisable goods, and add concessional duty entries for specified metal scrap categories, while deleting one existing entry.

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