Customs duty exemption caps effective rate on specified hearing aid goods, subject to import, undertaking and recordkeeping conditions. The Central Government exempts specified goods of Chapters 90 and 98 from customs duty in excess of an established ad valorem rate, subject to Table conditions: component parts shaped for hearing aids eligible when imported by handicapped persons or associations; hearing aid appliances broadly exempt; and component parts imported for manufacture exempt only on furnishing an undertaking, maintaining and producing certified accounts of consumption, and agreeing to pay differential duty on failure to comply.
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 caps effective rate on specified hearing aid goods, subject to import, undertaking and recordkeeping conditions.
The Central Government exempts specified goods of Chapters 90 and 98 from customs duty in excess of an established ad valorem rate, subject to Table conditions: component parts shaped for hearing aids eligible when imported by handicapped persons or associations; hearing aid appliances broadly exempt; and component parts imported for manufacture exempt only on furnishing an undertaking, maintaining and producing certified accounts of consumption, and agreeing to pay differential duty on failure to comply.
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