Customs exemption for mountaineering equipment: imports allowed with institutional certificate for expedition or training use. Adds an exemption allowing import of specified mountaineering, ironmongery and rock climbing equipment when imported by a recognised mountaineering institution, subject to production at clearance of a certificate from the institution's president to the Assistant Commissioner of Customs specifying description, quantity and value and confirming the goods are for mountaineering expedition or training use.
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 exemption for mountaineering equipment: imports allowed with institutional certificate for expedition or training use.
Adds an exemption allowing import of specified mountaineering, ironmongery and rock climbing equipment when imported by a recognised mountaineering institution, subject to production at clearance of a certificate from the institution's president to the Assistant Commissioner of Customs specifying description, quantity and value and confirming the goods are for mountaineering expedition or training use.
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