Customs duty exemptions adjusted, lowering specified ad valorem charges and expanding eligible ports, approvals, and export procedures. Amendments across multiple customs exemption notifications standardise that on clearance the customs duty payable shall be equal to the duty leviable on inputs obtained under the notification and used for manufacture or development of the goods, substitute prior institutional references with Development Commissioner where specified, reduce certain proviso ad valorem duties to a lower uniform rate, expand eligible ports and beneficiaries, and insert procedural permissions for removal for processing abroad, destruction of rejects, and warehouse clearance without payment of duty.
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 duty exemptions adjusted, lowering specified ad valorem charges and expanding eligible ports, approvals, and export procedures.
Amendments across multiple customs exemption notifications standardise that on clearance the customs duty payable shall be equal to the duty leviable on inputs obtained under the notification and used for manufacture or development of the goods, substitute prior institutional references with Development Commissioner where specified, reduce certain proviso ad valorem duties to a lower uniform rate, expand eligible ports and beneficiaries, and insert procedural permissions for removal for processing abroad, destruction of rejects, and warehouse clearance without payment of duty.
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