Customs concession for inland waterways equipment requires an undertaking and ministerial certificate to restrict use and resale. The amendment inserts a new tariff entry for goods specified in List 19A required for inland waterways and associates a concessional customs treatment with that entry. It establishes Condition 41A requiring the importer, at importation, to furnish an undertaking not to sell or dispose of the goods for five years and to produce a certificate from a Deputy Secretary rank officer in the Ministry of Shipping confirming the goods' requirement for inland waterways. List 19A enumerates eligible items such as marine gear box, steering gear, communication system VHF RT, navigation aids, echo sounder, oily water separator, and steerable rudder/propeller.
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Provisions expressly mentioned in the judgment/order text.
Customs concession for inland waterways equipment requires an undertaking and ministerial certificate to restrict use and resale.
The amendment inserts a new tariff entry for goods specified in List 19A required for inland waterways and associates a concessional customs treatment with that entry. It establishes Condition 41A requiring the importer, at importation, to furnish an undertaking not to sell or dispose of the goods for five years and to produce a certificate from a Deputy Secretary rank officer in the Ministry of Shipping confirming the goods' requirement for inland waterways. List 19A enumerates eligible items such as marine gear box, steering gear, communication system VHF RT, navigation aids, echo sounder, oily water separator, and steerable rudder/propeller.
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