Import authorization exemptions for IT hardware allow SEZ manufactured goods into domestic market and government defence procurements without licence. Amendments exempt IT hardware manufactured in Special Economic Zones from requiring an Import Authorisation when imported into the Domestic Tariff Area on payment of applicable duties, exclude limited SEZ activities from qualifying as manufacturing for this purpose, and exempt private entities importing for government defence or security procurements from an Import Authorisation provided a valid End User Certificate is produced; Policy Condition 4(iv) is revised to allow specified R&D, testing and repair related imports and re imports on a self certification basis.
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.
Import authorization exemptions for IT hardware allow SEZ manufactured goods into domestic market and government defence procurements without licence.
Amendments exempt IT hardware manufactured in Special Economic Zones from requiring an Import Authorisation when imported into the Domestic Tariff Area on payment of applicable duties, exclude limited SEZ activities from qualifying as manufacturing for this purpose, and exempt private entities importing for government defence or security procurements from an Import Authorisation provided a valid End User Certificate is produced; Policy Condition 4(iv) is revised to allow specified R&D, testing and repair related imports and re imports on a self certification basis.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
