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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Government Exempts Certain Machinery Parts from Auxiliary Customs Duty for Initial Setup and Assembly under Customs Act 1962</h1> The notification, issued by the Central Government under the Customs Act, 1962, exempts certain component parts of machinery imported for initial setup, assembly, or manufacture from auxiliary customs duty. These parts must fall under specific headings of the Customs Tariff Act, 1975, and meet conditions outlined in a previous government notification. The exemption applies to parts necessary for setting up specified machinery, subject to approval by the Assistant Collector of Customs. The notification lists various machinery categories and specific articles eligible for this duty exemption, ensuring they are intended for use in certain industrial applications.
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