Customs exemption for specified leather industry machinery limits payable customs duty to a capped effective ad valorem rate on import. Exempts specified machines, presses, moulds and testing equipment classifiable under Chapters 84 or 90 and designed for use in the leather industry from customs duty in excess of a prescribed ad valorem ceiling and from the additional duty under the customs tariff, creating an effective capped import duty for the enumerated items; applicability depends on tariff classification and stated end 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 specified leather industry machinery limits payable customs duty to a capped effective ad valorem rate on import.
Exempts specified machines, presses, moulds and testing equipment classifiable under Chapters 84 or 90 and designed for use in the leather industry from customs duty in excess of a prescribed ad valorem ceiling and from the additional duty under the customs tariff, creating an effective capped import duty for the enumerated items; applicability depends on tariff classification and stated end use.
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