Customs duty exemption for specified computer equipment limits levy to prescribed rates on importation into India. Customs duty exemption applies to specified computer-related goods on importation, restricting duty payable to amounts calculated at prescribed ad valorem rates in the First Schedule to the Customs Tariff Act; the Table lists tariff headings and categories (including general 84.71 goods, hard disk and floppy disk drives, goods under 8473.30, and computer software under chapters 49 or 85.24) each subject to its respective reduced ad valorem rate for computing the exempt portion.
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 specified computer equipment limits levy to prescribed rates on importation into India.
Customs duty exemption applies to specified computer-related goods on importation, restricting duty payable to amounts calculated at prescribed ad valorem rates in the First Schedule to the Customs Tariff Act; the Table lists tariff headings and categories (including general 84.71 goods, hard disk and floppy disk drives, goods under 8473.30, and computer software under chapters 49 or 85.24) each subject to its respective reduced ad valorem rate for computing the exempt portion.
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