Customs exemption amendment limits duty relief on semiconductor devices above a specified ad valorem threshold and updates authorised officers. Amendments under sub-section (1) of section 25 of the Customs Act modify three exemption notifications: Notification No. 83/87 confines exemption for parts or semi-conductor devices to the portion of customs duty exceeding a specified ad valorem threshold subject to existing conditions; Notification No. 89/89 omits a specified table entry; and Notification No. 172/92 expands the authorised certifying officer to include a Deputy Secretary in the Ministry of Non-conventional Energy Sources alongside the Joint Director in the Department of Electronics.
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Customs exemption amendment limits duty relief on semiconductor devices above a specified ad valorem threshold and updates authorised officers.
Amendments under sub-section (1) of section 25 of the Customs Act modify three exemption notifications: Notification No. 83/87 confines exemption for parts or semi-conductor devices to the portion of customs duty exceeding a specified ad valorem threshold subject to existing conditions; Notification No. 89/89 omits a specified table entry; and Notification No. 172/92 expands the authorised certifying officer to include a Deputy Secretary in the Ministry of Non-conventional Energy Sources alongside the Joint Director in the Department of Electronics.
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