Fixation of the level of auxiliary duty on component parts of machinery imported for initial setting up etc. of specified machinery - 18/91 - Customs -Tariff
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Auxiliary duty exemption: component parts for initial setting up of specified machinery relieved from excess customs auxiliary duty. Component parts within specified Customs Tariff headings imported for initial setting up, assembly or manufacture of listed machinery are exempted from that portion of auxiliary customs duty which exceeds the amount calculated at the rate applicable to the finished article when imported complete, subject to proof to the Assistant Collector of Customs and compliance with conditions in 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: component parts for initial setting up of specified machinery relieved from excess customs auxiliary duty.
Component parts within specified Customs Tariff headings imported for initial setting up, assembly or manufacture of listed machinery are exempted from that portion of auxiliary customs duty which exceeds the amount calculated at the rate applicable to the finished article when imported complete, subject to proof to the Assistant Collector of Customs and compliance with conditions in Notification No. 155/86-Customs.
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