Auxiliary duty exemption on medical electronic equipment parts limits payable duty to the rate on imported complete equipment. Component parts (with specified exclusions) imported for manufacture of medical electronic equipment are exempted from that portion of auxiliary customs duty exceeding the amount calculated at the auxiliary duty rate applicable to the equipment when imported complete; the exemption requires proof to the Assistant Collector of Customs and is subject to the conditions of the earlier referenced notification as amended.
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.
Auxiliary duty exemption on medical electronic equipment parts limits payable duty to the rate on imported complete equipment.
Component parts (with specified exclusions) imported for manufacture of medical electronic equipment are exempted from that portion of auxiliary customs duty exceeding the amount calculated at the auxiliary duty rate applicable to the equipment when imported complete; the exemption requires proof to the Assistant Collector of Customs and is subject to the conditions of the earlier referenced notification as amended.
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