Customs exemption for crash tenders removes additional duty on qualifying imported firefighting vehicles meeting specified technical criteria. The Central Government exempted Crash Tenders and similar firefighting appliances, falling under the First Schedule to the Customs Tariff Act and imported into India, from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, provided they satisfy the specified engine power and performance criteria. The notification granting this relief was subsequently rescinded as noted in the document.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for crash tenders removes additional duty on qualifying imported firefighting vehicles meeting specified technical criteria.
The Central Government exempted Crash Tenders and similar firefighting appliances, falling under the First Schedule to the Customs Tariff Act and imported into India, from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, provided they satisfy the specified engine power and performance criteria. The notification granting this relief was subsequently rescinded as noted in the document.
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