Customs duty cap on specified imports for manufacture limits excess duty when imported for use in listed finished goods. The notification exempts specified imported inputs, classified by Customs Tariff chapters, from that portion of customs duty in excess of the amount calculated at prescribed ad valorem caps when imported for use in the manufacture of listed finished goods. Application of the concession requires adherence to the procedural rules governing import at concessional rates for manufacture of excisable goods, and the schedule maps inputs to permitted end uses to determine eligibility.
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.
Customs duty cap on specified imports for manufacture limits excess duty when imported for use in listed finished goods.
The notification exempts specified imported inputs, classified by Customs Tariff chapters, from that portion of customs duty in excess of the amount calculated at prescribed ad valorem caps when imported for use in the manufacture of listed finished goods. Application of the concession requires adherence to the procedural rules governing import at concessional rates for manufacture of excisable goods, and the schedule maps inputs to permitted end uses to determine eligibility.
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