Conditional nil duty exemption for defence use permanent magnets and factory used battery parts clarified by tariff amendment. Amendment substitutes table entries to grant a nil duty exemption for cast alloy permanent magnets produced by a Meteorological Research Laboratory when intended for defence or research and development and supported by an authorised Ministry of Defence certificate within the prescribed annual period; and grants a nil duty exemption for parts of storage batteries when used in the factory of production for manufacture of electric storage batteries under heading 85.07.
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.
Conditional nil duty exemption for defence use permanent magnets and factory used battery parts clarified by tariff amendment.
Amendment substitutes table entries to grant a nil duty exemption for cast alloy permanent magnets produced by a Meteorological Research Laboratory when intended for defence or research and development and supported by an authorised Ministry of Defence certificate within the prescribed annual period; and grants a nil duty exemption for parts of storage batteries when used in the factory of production for manufacture of electric storage batteries under heading 85.07.
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