Import exemption conditions require actual-user registration and a post-clearance installation certificate for imported manufacturing equipment. Importers claiming the exemption for specified goods in Chapters 84, 85 and 90 must be actual users (industrial) manufacturing jute products, registered with the Joint Commissioner, and produce evidence to the Assistant Collector at importation; they must also produce a certificate from the Joint Commissioner within three months of clearance confirming installation of the imported goods for manufacture of jute products. The amendment further broadens item descriptions to permit listed machinery to be present singly or in combinations.
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.
Import exemption conditions require actual-user registration and a post-clearance installation certificate for imported manufacturing equipment.
Importers claiming the exemption for specified goods in Chapters 84, 85 and 90 must be actual users (industrial) manufacturing jute products, registered with the Joint Commissioner, and produce evidence to the Assistant Collector at importation; they must also produce a certificate from the Joint Commissioner within three months of clearance confirming installation of the imported goods for manufacture of jute products. The amendment further broadens item descriptions to permit listed machinery to be present singly or in combinations.
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