Exemption from Customs Duty - Graded BCD structure for hearable / wearable devices and its parts, sub-parts and subassembly - Amendment in Notification Nos. 11/2022-Custom and 12/2022-Custom dated 01-02-2022 - 33/2023 - Customs -Tariff
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Rate of duty application clarified: specified duty applies despite combined presentation if column five conditions are met. The government inserted matching provisos into Notification No. 11/2022-Customs and Notification No. 12/2022-Customs clarifying that the rate of duty specified in Column (4) applies even when goods are presented together so as to attract rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, provided the respective conditions in Column (5) are met.
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.
Rate of duty application clarified: specified duty applies despite combined presentation if column five conditions are met.
The government inserted matching provisos into Notification No. 11/2022-Customs and Notification No. 12/2022-Customs clarifying that the rate of duty specified in Column (4) applies even when goods are presented together so as to attract rule 2(a) of the General Rules of Interpretation of the First Schedule of the Customs Tariff Act, 1975, provided the respective conditions in Column (5) are met.
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