Exemption for outboard motor imports conditioned on fisheries certification and importer undertaking, with state fisheries bodies exempted. The amendment makes the exemption for imported outboard motors under the Customs Tariff Act conditional on (i) a certificate from a senior State fisheries officer confirming fitment to boats used exclusively for fishing and recommending the concession, and (ii) an importer's undertaking to the Assistant Collector to use the motors as specified and to pay, on demand, the difference between duty otherwise leviable and duty paid if the conditions are not complied with; these conditions do not apply to State Fisheries Corporations or recognised Fisheries Co-operative Federations.
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Provisions expressly mentioned in the judgment/order text.
Exemption for outboard motor imports conditioned on fisheries certification and importer undertaking, with state fisheries bodies exempted.
The amendment makes the exemption for imported outboard motors under the Customs Tariff Act conditional on (i) a certificate from a senior State fisheries officer confirming fitment to boats used exclusively for fishing and recommending the concession, and (ii) an importer's undertaking to the Assistant Collector to use the motors as specified and to pay, on demand, the difference between duty otherwise leviable and duty paid if the conditions are not complied with; these conditions do not apply to State Fisheries Corporations or recognised Fisheries Co-operative Federations.
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