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        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.

        <h1>Import exemption for highway construction: conditional duty waiver for listed equipment subject to five-year non-sale undertaking.</h1> Nil duty is granted for goods in the newly inserted List 8A when imported for national highways construction by a contractor awarded a contract by the National Highways Authority of India, provided the importer furnishes an undertaking to the Assistant Commissioner of Customs not to sell or dispose of the goods for five years; additionally, imports of items at serial numbers 12 and 13 require a certificate from an officer not below Deputy Secretary in the Ministry of Surface Transport (Roads Wing) confirming their requirement for national highway construction.

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