Auxiliary duty exemption for parts used in manufacture of medical electronic equipment when imported, subject to proof and conditions. Exemption from auxiliary customs duty is allowed for parts (excluding certain semiconductor devices, LEDs, microcircuits and non-paper capacitors) imported for manufacture of medical electronic equipment under Chapters 85, 90 or 98, to the extent the duty exceeds the rate applicable to the complete equipment, provided the importer proves to the Assistant Collector that the parts are so required and complies with the conditions of Notification No. 235 Customs dated 18th August 1983 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 for parts used in manufacture of medical electronic equipment when imported, subject to proof and conditions.
Exemption from auxiliary customs duty is allowed for parts (excluding certain semiconductor devices, LEDs, microcircuits and non-paper capacitors) imported for manufacture of medical electronic equipment under Chapters 85, 90 or 98, to the extent the duty exceeds the rate applicable to the complete equipment, provided the importer proves to the Assistant Collector that the parts are so required and complies with the conditions of Notification No. 235 Customs dated 18th August 1983 as amended.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
