Customs exemption for fire fighting vehicles permits reduced duty on specified imports subject to prescribed certification conditions. Notification under section 25(1) of the Customs Act exempts customs duty in excess of specified ad valorem rates and the additional duty under section 3 for finished crash tenders, chassis and component parts described in the Table, subject to rates of 30% for crash tenders and components and 45% for chassis. The concession is conditional on production of prescribed certificates: a Deputy Secretary level Home Affairs certificate for finished crash tenders imported by authorised fire services or local bodies, and industrial authority certificates specifying description and quantity of component parts for manufacturers (with authorised State officers for small scale firms).
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 fire fighting vehicles permits reduced duty on specified imports subject to prescribed certification conditions.
Notification under section 25(1) of the Customs Act exempts customs duty in excess of specified ad valorem rates and the additional duty under section 3 for finished crash tenders, chassis and component parts described in the Table, subject to rates of 30% for crash tenders and components and 45% for chassis. The concession is conditional on production of prescribed certificates: a Deputy Secretary level Home Affairs certificate for finished crash tenders imported by authorised fire services or local bodies, and industrial authority certificates specifying description and quantity of component parts for manufacturers (with authorised State officers for small scale firms).
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