Capital goods, components and spares thereof etc. imported under EPCG Scheme for rendering services by hotel industry - Amendment to Notification No. 29/97-Cus. - 62/98 - Customs -Tariff
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Exemption for capital goods under EPCG Scheme extends to hotel industry services, removing additional customs duty for qualifying imports. Amendment substitutes the proviso to provide that capital goods, components and spares imported under the EPCG Scheme for manufacture of specified garments and agricultural/horticultural/poultry products, or for rendering services by hotel industry, shall be exempt from the whole of the additional duty leviable under section 3 of the Customs Tariff Act.
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 for capital goods under EPCG Scheme extends to hotel industry services, removing additional customs duty for qualifying imports.
Amendment substitutes the proviso to provide that capital goods, components and spares imported under the EPCG Scheme for manufacture of specified garments and agricultural/horticultural/poultry products, or for rendering services by hotel industry, shall be exempt from the whole of the additional duty leviable under section 3 of the Customs Tariff Act.
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