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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 duty concession for outboard motors tied to fisheries certification and an undertaking to ensure use for fishing operations.</h1> Amendment adds tariff entries for outboard motors (Chapters 84/85) and specified spare parts, linking each entry to conditions 20A and 20B. Condition 20A requires a certificate from a Deputy Secretary-level fisheries officer confirming fitment to boats exclusively used for fishing and an undertaking to the Assistant Commissioner of Customs to use the imports for that purpose and to pay on demand the duty difference if breached; these requirements do not apply to State Fisheries Corporations or Fisheries Co-operative Federations recognised by the State Government, a category addressed by condition 20B.

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