Customs exemption for machine knives and blades limits import duty to the rate applicable to the parent machine. Exemption exempts knives and cutting blades imported for machines or mechanical appliances under Heading No. 82.08 from customs duty insofar as duty exceeds the amount calculated at the rate applicable to the parent machine or mechanical appliance, the exemption being exercised under powers conferred by the Customs Act and subject to any notification in force under that power.
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.
Customs exemption for machine knives and blades limits import duty to the rate applicable to the parent machine.
Exemption exempts knives and cutting blades imported for machines or mechanical appliances under Heading No. 82.08 from customs duty insofar as duty exceeds the amount calculated at the rate applicable to the parent machine or mechanical appliance, the exemption being exercised under powers conferred by the Customs Act and subject to any notification in force under that power.
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