Customs exemption for specified electronic inputs reduces duty where certified for declared manufacturing end use, subject to bond. Exemption notification grants conditional customs duty relief on specified tariff items imported for manufacture of designated electronic goods by capping duty at a specified ad valorem rate, subject to certification of end use by authorised technical officers (except for imports under supplementary licences) and the importer's execution of a bond payable to the Assistant Collector of Customs to cover the duty difference for quantities not proved to have been used for the declared purpose.
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 specified electronic inputs reduces duty where certified for declared manufacturing end use, subject to bond.
Exemption notification grants conditional customs duty relief on specified tariff items imported for manufacture of designated electronic goods by capping duty at a specified ad valorem rate, subject to certification of end use by authorised technical officers (except for imports under supplementary licences) and the importer's execution of a bond payable to the Assistant Collector of Customs to cover the duty difference for quantities not proved to have been used for the declared purpose.
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