Customs exemption for sub-assemblies and modules conditions relief on certification and undertaking for manufacture use. Exemption from customs duty applies to imported sub-assemblies and modules for manufacture of specified telecommunication equipment, limiting duty to an amount calculated at a capped ad valorem rate. Importers must produce a certificate from a Director-level officer in the Department of Telecommunications confirming the goods' character, the equipment for which they are required, and recommending exemption, and must give an undertaking to the Assistant Collector that the goods will be used as declared and to pay on demand the difference in duty if that use is not complied with.
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 sub-assemblies and modules conditions relief on certification and undertaking for manufacture use.
Exemption from customs duty applies to imported sub-assemblies and modules for manufacture of specified telecommunication equipment, limiting duty to an amount calculated at a capped ad valorem rate. Importers must produce a certificate from a Director-level officer in the Department of Telecommunications confirming the goods' character, the equipment for which they are required, and recommending exemption, and must give an undertaking to the Assistant Collector that the goods will be used as declared and to pay on demand the difference in duty if that use is not complied with.
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