Fixation of the level of auxiliary duty on component parts of machinery imported for initial setting up etc., of specified machinery - 188/90 - Customs -Tariff
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Auxiliary duty exemption on machinery component imports limits duty to that on the completed article, subject to proof and conditions. Exemption limits auxiliary duty on component parts imported for initial setting up, assembly or manufacture of specified machinery to the amount not exceeding that leviable on the completed article, subject to proof to the Assistant Collector of Customs and the conditions specified in a prior notification; applicability is confined to parts and articles listed by heading, with stated inclusions and exclusions and use-based qualifications.
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 on machinery component imports limits duty to that on the completed article, subject to proof and conditions.
Exemption limits auxiliary duty on component parts imported for initial setting up, assembly or manufacture of specified machinery to the amount not exceeding that leviable on the completed article, subject to proof to the Assistant Collector of Customs and the conditions specified in a prior notification; applicability is confined to parts and articles listed by heading, with stated inclusions and exclusions and use-based qualifications.
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