Customs exemption for compressed air breathing apparatus allows duty-free importation when intended for fire fighting service. Exemption grants customs relief for compressed air breathing apparatus under Chapter 90 when imported for fire fighting service, removing both the customs duty specified in the First Schedule to the Customs Tariff Act and the additional duty levied under section 3 of that Act, exercised by the Central Government under its statutory power to exempt goods in the public interest.
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 exemption for compressed air breathing apparatus allows duty-free importation when intended for fire fighting service.
Exemption grants customs relief for compressed air breathing apparatus under Chapter 90 when imported for fire fighting service, removing both the customs duty specified in the First Schedule to the Customs Tariff Act and the additional duty levied under section 3 of that Act, exercised by the Central Government under its statutory power to exempt goods in the public interest.
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