Customs duty exemption for imported air conditioned cars and coaches subject to tourism approval and value and documentation conditions. Exemption removes the portion of ad valorem customs duty above a 50% ad valorem calculation and the whole additional duty under section 3 for air conditioned cars and coaches imported by approved tourism importers, conditional on Director General of Tourism certification and recommendation specifying allowable quantities, payment of customs duty in convertible foreign currency, and adherence to per unit CIF value ceilings.
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 imported air conditioned cars and coaches subject to tourism approval and value and documentation conditions.
Exemption removes the portion of ad valorem customs duty above a 50% ad valorem calculation and the whole additional duty under section 3 for air conditioned cars and coaches imported by approved tourism importers, conditional on Director General of Tourism certification and recommendation specifying allowable quantities, payment of customs duty in convertible foreign currency, and adherence to per unit CIF value ceilings.
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