Custom Exemption to containers of durable nature - Exemption for device such as tag, tracking device or data logger already affixed on the container at the time of import - Seeks to amend notification no. 104/94-Customs, dated 16.03.1994 - 14/2023 - Customs -Tariff
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Customs exemption for affixed tracking devices extends duty and integrated tax relief to devices imported on containers. An Explanation inserted into Notification No. 104/94-Customs provides that a device such as a tag, tracking device or data logger already affixed to a container at the time of import is eligible for exemption from customs duty and the integrated tax as available to that container under the notification.
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 affixed tracking devices extends duty and integrated tax relief to devices imported on containers.
An Explanation inserted into Notification No. 104/94-Customs provides that a device such as a tag, tracking device or data logger already affixed to a container at the time of import is eligible for exemption from customs duty and the integrated tax as available to that container under the notification.
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