Customs exemption for specified telecom imports requires importer undertaking; breach triggers duty differential recovery. Substitutes serial 13S to grant a conditional exemption for goods under tariff heading 8517 70 10, excluding PCBA, covering specified telecom and networking items. Importers must follow the Customs (Imports of Goods at Concessional Rate of Duty) Rules, 2017 and furnish an undertaking that the imported goods will not be used in manufacture of listed categories (b)-(i); breach attracts liability to pay the duty differential between duty without exemption and duty paid at import.
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.
Substitutes serial 13S to grant a conditional exemption for goods under tariff heading 8517 70 10, excluding PCBA, covering specified telecom and networking items. Importers must follow the Customs (Imports of Goods at Concessional Rate of Duty) Rules, 2017 and furnish an undertaking that the imported goods will not be used in manufacture of listed categories (b)-(i); breach attracts liability to pay the duty differential between duty without exemption and duty paid at import.
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