Customs exemption for flanged radial bearings allows reduced duty for wheelchair manufacture, subject to certification and importer undertaking. Central Government exempts specified flanged radial bearings imported for manufacture of wheel chairs from customs duty in excess of an amount calculated at the rate of 35 per cent ad valorem and from the whole of the additional duty under Section 3, subject to certification by an Additional Industrial Advisor and an importer undertaking that the goods will be used for the specified purpose; non-compliance attracts liability to pay the duty difference. Applicable specifications: Type ASF 107-3; outer diameter 34.93/35.05 mm; bore diameter 12.7/12.8 mm; weight 53 grams.
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 flanged radial bearings allows reduced duty for wheelchair manufacture, subject to certification and importer undertaking.
Central Government exempts specified flanged radial bearings imported for manufacture of wheel chairs from customs duty in excess of an amount calculated at the rate of 35 per cent ad valorem and from the whole of the additional duty under Section 3, subject to certification by an Additional Industrial Advisor and an importer undertaking that the goods will be used for the specified purpose; non-compliance attracts liability to pay the duty difference. Applicable specifications: Type ASF 107-3; outer diameter 34.93/35.05 mm; bore diameter 12.7/12.8 mm; weight 53 grams.
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 
