Exemption of excisable goods caps duty at specified rates for listed machinery, subject to stated conditional qualifications. Exempts excisable goods listed in the Table from duty in excess of the amount calculated at the rates specified for each Tariff Chapter or Heading, subject to the conditions, if any, set out against particular entries; the Table lists specified machinery, appliances and implements and, for certain items, conditions such as manufacture or supply for defence purposes or use as component parts in the factory.
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.
Exemption of excisable goods caps duty at specified rates for listed machinery, subject to stated conditional qualifications.
Exempts excisable goods listed in the Table from duty in excess of the amount calculated at the rates specified for each Tariff Chapter or Heading, subject to the conditions, if any, set out against particular entries; the Table lists specified machinery, appliances and implements and, for certain items, conditions such as manufacture or supply for defence purposes or use as component parts in the factory.
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