Customs duty exemption for garment industry imports requires AEPC registration and use undertaking to retain benefit. Exemption under section 25(1) exempts the portion of customs duty equivalent to the specified excise component and the full additional duty under section 3 for listed goods imported for use in the readymade garment or hosiery industry, subject to the importer producing an Apparel Export Promotion Council registration cum membership certificate and giving an undertaking that the goods will be used for the specified purpose and to pay, on demand, the duty differential if that use is not complied with.
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 duty exemption for garment industry imports requires AEPC registration and use undertaking to retain benefit.
Exemption under section 25(1) exempts the portion of customs duty equivalent to the specified excise component and the full additional duty under section 3 for listed goods imported for use in the readymade garment or hosiery industry, subject to the importer producing an Apparel Export Promotion Council registration cum membership certificate and giving an undertaking that the goods will be used for the specified purpose and to pay, on demand, the duty differential if that use is not complied with.
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