Machinery, components, spares etc. required for the purpose of LCA Programme goods imported by specified Authorised Work Centre - 128/93 - Customs -Tariff
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Customs duty exemption for LCA programme imports where authorised work centres produce agency and ministry certification at import. Exemption from customs and additional customs duty applies to machinery, equipment, instruments, components, spares, tools, accessories, computer software, raw materials and consumables imported for the Light Combat Aircraft Programme by specified Authorised Work Centres, subject to production at importation of a certified list by the Senior Manager, Aeronautical Development Agency (confirming requirement, non-availability in India and exclusive use) and certification by a Ministry of Defence officer not below Deputy Secretary authorising the import.
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 LCA programme imports where authorised work centres produce agency and ministry certification at import.
Exemption from customs and additional customs duty applies to machinery, equipment, instruments, components, spares, tools, accessories, computer software, raw materials and consumables imported for the Light Combat Aircraft Programme by specified Authorised Work Centres, subject to production at importation of a certified list by the Senior Manager, Aeronautical Development Agency (confirming requirement, non-availability in India and exclusive use) and certification by a Ministry of Defence officer not below Deputy Secretary authorising the import.
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