Customs exemption rates set for Chapter 85 imports; conditional certification and undertaking required for telecom parts. Exemption prescribes specified effective ad valorem rates for goods in Chapter 85 on import, listing headings, sub headings and reduced rates, and distinguishes parts excluding certain electronic components. For parts, sub assemblies and modules used to manufacture specified telecommunications equipment, importers must present a Director level Department of Telecommunication certificate confirming nature and intended use and provide an undertaking to the Assistant Collector to use the goods as declared and to pay any duty shortfall if misused.
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 rates set for Chapter 85 imports; conditional certification and undertaking required for telecom parts.
Exemption prescribes specified effective ad valorem rates for goods in Chapter 85 on import, listing headings, sub headings and reduced rates, and distinguishes parts excluding certain electronic components. For parts, sub assemblies and modules used to manufacture specified telecommunications equipment, importers must present a Director level Department of Telecommunication certificate confirming nature and intended use and provide an undertaking to the Assistant Collector to use the goods as declared and to pay any duty shortfall if misused.
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