Customs duty exemption for specified imported inputs enables reduced duty where used in manufacture of listed electronic products. Exemption permits specified imported goods within listed tariff chapters to be admitted for manufacture of designated electronic and allied products with customs duty limited to an amount calculated at the rate of 35 per cent ad valorem; duty in excess is exempted. The exemption requires certification by an authorised technical officer except for imports under supplementary import licences, and an importer's undertaking at importation to use the goods for the stated purpose and to pay the duty difference if the goods are not so used. The Table specifies covered goods and their corresponding manufactured products.
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 specified imported inputs enables reduced duty where used in manufacture of listed electronic products.
Exemption permits specified imported goods within listed tariff chapters to be admitted for manufacture of designated electronic and allied products with customs duty limited to an amount calculated at the rate of 35 per cent ad valorem; duty in excess is exempted. The exemption requires certification by an authorised technical officer except for imports under supplementary import licences, and an importer's undertaking at importation to use the goods for the stated purpose and to pay the duty difference if the goods are not so used. The Table specifies covered goods and their corresponding manufactured products.
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