Customs duty exemption for SANGRAHA imports requires certified authorization, designation by officials, and use restrictions. Exempts specified goods listed in the First Schedule to the Customs Tariff Act imported for the SANGRAHA Programme by authorised Work Centres, designated government agencies or public sector undertakings from the whole of the customs duty and the whole of the additional duty under section 3, provided the importing entity is designated by a Deputy Secretary level officer and produces at import a certified list endorsed by the Programme Director (confirming requirement, non availability in India, and exclusive Programme use) and by an Under Secretary level officer (confirming Ministry authorisation).
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 exemption for SANGRAHA imports requires certified authorization, designation by officials, and use restrictions.
Exempts specified goods listed in the First Schedule to the Customs Tariff Act imported for the SANGRAHA Programme by authorised Work Centres, designated government agencies or public sector undertakings from the whole of the customs duty and the whole of the additional duty under section 3, provided the importing entity is designated by a Deputy Secretary level officer and produces at import a certified list endorsed by the Programme Director (confirming requirement, non availability in India, and exclusive Programme use) and by an Under Secretary level officer (confirming Ministry authorisation).
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 
