Exemption of auxiliary duty on medical electronic equipment parts limits excess customs duty, subject to prescribed import conditions. Exempts certain component parts imported for manufacture of medical electronic equipment from auxiliary duty to the extent that duty exceeds the amount calculated at the rate leviable on the complete equipment; applies when parts (excluding specified semiconductor and related components and non-paper capacitors) are imported into India and proved to the satisfaction of the Assistant Collector of Customs to be required for such manufacture, and is subject to the conditions prescribed in the relevant government notification.
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 of auxiliary duty on medical electronic equipment parts limits excess customs duty, subject to prescribed import conditions.
Exempts certain component parts imported for manufacture of medical electronic equipment from auxiliary duty to the extent that duty exceeds the amount calculated at the rate leviable on the complete equipment; applies when parts (excluding specified semiconductor and related components and non-paper capacitors) are imported into India and proved to the satisfaction of the Assistant Collector of Customs to be required for such manufacture, and is subject to the conditions prescribed in the relevant government notification.
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