Customs duty exemption for imported manufacturing inputs subject to prescribed certification and importer undertaking on use and payment obligations. Exemption limits customs duty on specified imported inputs used in manufacture by capping the duty at a stated ad valorem rate; eligibility requires certification by a prescribed technical officer (except for supplementary import licences) and an importer undertaking to use the goods for the specified manufacture and to pay the duty difference if the use obligation is breached.
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 manufacturing inputs subject to prescribed certification and importer undertaking on use and payment obligations.
Exemption limits customs duty on specified imported inputs used in manufacture by capping the duty at a stated ad valorem rate; eligibility requires certification by a prescribed technical officer (except for supplementary import licences) and an importer undertaking to use the goods for the specified manufacture and to pay the duty difference if the use obligation is breached.
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