Auxiliary duty exemption on imported medical electronic parts reduces duty where parts are proven necessary for manufacture, subject to conditions. Exempts auxiliary customs duty on imported component parts required for manufacture of medical electronic equipment under Chapters 85, 90 or 98, excluding parts containing specified semiconductor devices, LEDs, micro circuits and non-paper capacitors; exemption limited to the amount not exceeding auxiliary duty computed at the rate applicable to the complete equipment, contingent on proof to the Assistant Collector of Customs and compliance with conditions in notification No. 235-Customs (as amended).
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption on imported medical electronic parts reduces duty where parts are proven necessary for manufacture, subject to conditions.
Exempts auxiliary customs duty on imported component parts required for manufacture of medical electronic equipment under Chapters 85, 90 or 98, excluding parts containing specified semiconductor devices, LEDs, micro circuits and non-paper capacitors; exemption limited to the amount not exceeding auxiliary duty computed at the rate applicable to the complete equipment, contingent on proof to the Assistant Collector of Customs and compliance with conditions in notification No. 235-Customs (as amended).
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