Import exemption for defence equipment subject to certified list and use-only condition at time of customs entry. Amendment grants conditional customs exemption for machinery, instruments, tools and accessories imported by the General Manager, Ordnance Factory, Badmal, for setting up ammunition filling facilities, provided the importer produces at import a list certified by an officer not below Joint Director, Ordnance Factory Board, Calcutta, to the Assistant Commissioner of Customs, confirming the goods are required, not manufactured in India and will be used only for that purpose; the exemption lapses on or after the notification's sunset date.
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.
Import exemption for defence equipment subject to certified list and use-only condition at time of customs entry.
Amendment grants conditional customs exemption for machinery, instruments, tools and accessories imported by the General Manager, Ordnance Factory, Badmal, for setting up ammunition filling facilities, provided the importer produces at import a list certified by an officer not below Joint Director, Ordnance Factory Board, Calcutta, to the Assistant Commissioner of Customs, confirming the goods are required, not manufactured in India and will be used only for that purpose; the exemption lapses on or after the notification's sunset date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
