Auxiliary duty exemption for imported medical electronic equipment components, subject to specified exclusions and proof requirements. Auxiliary customs duty exemption is provided for component parts imported for manufacture of medical electronic equipment, excluding parts with thermionic valves, certain semiconductors, LEDs, electronic micro circuits and non-paper capacitors, conditioned on proof to the Assistant Collector that parts are required for manufacture, and limited to amounts not exceeding duty calculated at the rate applicable to the completed equipment under the Finance Act and relevant notifications, subject to prior notification conditions as amended.
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 for imported medical electronic equipment components, subject to specified exclusions and proof requirements.
Auxiliary customs duty exemption is provided for component parts imported for manufacture of medical electronic equipment, excluding parts with thermionic valves, certain semiconductors, LEDs, electronic micro circuits and non-paper capacitors, conditioned on proof to the Assistant Collector that parts are required for manufacture, and limited to amounts not exceeding duty calculated at the rate applicable to the completed equipment under the Finance Act and relevant notifications, subject to prior notification conditions as amended.
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