Customs exemption for refinery equipment: listed goods required for setting up crude petroleum refinery admitted duty-free. Amendment inserts a conditioned duty-free exemption for specified goods required to set up a crude petroleum refinery by adding a new table entry granting Nil duties for listed refinery equipment, and revises an Annexure condition to require an undertaking to the Assistant Commissioner of Customs that coin blanks will be used solely for coining in a government mint.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for refinery equipment: listed goods required for setting up crude petroleum refinery admitted duty-free.
Amendment inserts a conditioned duty-free exemption for specified goods required to set up a crude petroleum refinery by adding a new table entry granting Nil duties for listed refinery equipment, and revises an Annexure condition to require an undertaking to the Assistant Commissioner of Customs that coin blanks will be used solely for coining in a government mint.
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