Amendment to Notification No. 211/83-Cus. - Exemption to capital goods, raw materials etc. for repairs of ocean-going vessels - 43/91 - Customs -Tariff
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Exemption scope expanded for capital goods and spares: amended notification alters eligibility and usage conditions. Amendment broadens the exemption's scope by defining 'said goods' to include capital goods and spares, raw materials, components, material handling equipments and consumables, and revises conditions so that eligibility refers to 'such of the said goods as are'. It further requires that capital goods, spares or material handling equipments must be proved to the satisfaction of the Collector of Customs to have been installed or used for the permitted repair purpose, and replaces 'on goods' with 'on the said goods' in cross references.
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.
Exemption scope expanded for capital goods and spares: amended notification alters eligibility and usage conditions.
Amendment broadens the exemption's scope by defining "said goods" to include capital goods and spares, raw materials, components, material handling equipments and consumables, and revises conditions so that eligibility refers to "such of the said goods as are". It further requires that capital goods, spares or material handling equipments must be proved to the satisfaction of the Collector of Customs to have been installed or used for the permitted repair purpose, and replaces "on goods" with "on the said goods" in cross references.
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