Auxiliary duty exemption for parts imported for initial setting up, assembly or manufacture limits duty to finished-article rate. Exemption from excess auxiliary customs duty is provided for specified parts imported for initial setting up, assembly or manufacture of listed articles, contingent on satisfactory proof to the customs authority and adherence to conditions in the earlier Ministry of Finance notification; liability is limited to the amount calculable at the auxiliary duty rate applicable to the finished article.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption for parts imported for initial setting up, assembly or manufacture limits duty to finished-article rate.
Exemption from excess auxiliary customs duty is provided for specified parts imported for initial setting up, assembly or manufacture of listed articles, contingent on satisfactory proof to the customs authority and adherence to conditions in the earlier Ministry of Finance notification; liability is limited to the amount calculable at the auxiliary duty rate applicable to the finished article.
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