Customs exemption for specified laser-related goods allows duty-free import for manufacture of laser and laser-based instrumentation. Exempts specified goods within Chapters 28, 29, 84, 85 and 90 from the whole of customs duty and the whole of the additional duty when imported for manufacture of laser and laser-based instrumentation, subject to production of a Department of Atomic Energy certificate (confirming description, quantity and technical specifications) and an undertaking to the Assistant Collector that the goods will be used for that purpose and that the importer will pay, on demand, the duty difference if the goods are not used as declared.
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 specified laser-related goods allows duty-free import for manufacture of laser and laser-based instrumentation.
Exempts specified goods within Chapters 28, 29, 84, 85 and 90 from the whole of customs duty and the whole of the additional duty when imported for manufacture of laser and laser-based instrumentation, subject to production of a Department of Atomic Energy certificate (confirming description, quantity and technical specifications) and an undertaking to the Assistant Collector that the goods will be used for that purpose and that the importer will pay, on demand, the duty difference if the goods are not used as declared.
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