Exemption for hearing aid components protects manufacturing imports from additional duty, subject to compliance and accounting requirements. Exempts component parts of hearing aids (other than primary cells and primary batteries) imported for manufacture from the whole of the additional duty under the Customs Tariff Act, subject to an undertaking that the parts will be used to manufacture hearing aids, that accounts of parts received and consumed will be maintained as specified by the Assistant Collector of Customs, that a certified extract of such accounts will be produced within three months or extended period, and that the importer will pay on demand the duty difference if these conditions are not met.
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.
Exemption for hearing aid components protects manufacturing imports from additional duty, subject to compliance and accounting requirements.
Exempts component parts of hearing aids (other than primary cells and primary batteries) imported for manufacture from the whole of the additional duty under the Customs Tariff Act, subject to an undertaking that the parts will be used to manufacture hearing aids, that accounts of parts received and consumed will be maintained as specified by the Assistant Collector of Customs, that a certified extract of such accounts will be produced within three months or extended period, and that the importer will pay on demand the duty difference if these conditions are not met.
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