Fixation of the level of auxiliary duty on component parts of machinery imported for initial setting up etc. of specified machinery - 31/91 - Customs -Tariff
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Auxiliary duty exemption on component parts for initial machinery setup limits duty to rate on the complete imported article. Exempts from auxiliary duty that portion in excess of the amount computed at the rate leviable on the complete article where component parts listed in the First Schedule are imported for initial setting up, assembly or manufacture of specified machinery, provided the Assistant Collector is satisfied of their requirement and subject to the conditions of Notification No. 155/86-Customs.
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.
Auxiliary duty exemption on component parts for initial machinery setup limits duty to rate on the complete imported article.
Exempts from auxiliary duty that portion in excess of the amount computed at the rate leviable on the complete article where component parts listed in the First Schedule are imported for initial setting up, assembly or manufacture of specified machinery, provided the Assistant Collector is satisfied of their requirement and subject to the conditions of Notification No. 155/86-Customs.
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