Auxiliary duty exemption for medical electronic components limits customs levy to the rate applicable on the finished equipment. Exempts component parts imported for the manufacture of medical electronic equipment from auxiliary customs duty insofar as the duty would exceed the amount calculated at the rate applicable to the finished equipment when imported complete, subject to proof to the Assistant Collector of Customs and to conditions in a prior notification. The exemption excludes specified electronic components such as thermionic valves, transistors and similar semiconductor devices, light emitting diodes, electronic microcircuits, and capacitors other than paper capacitors.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption for medical electronic components limits customs levy to the rate applicable on the finished equipment.
Exempts component parts imported for the manufacture of medical electronic equipment from auxiliary customs duty insofar as the duty would exceed the amount calculated at the rate applicable to the finished equipment when imported complete, subject to proof to the Assistant Collector of Customs and to conditions in a prior notification. The exemption excludes specified electronic components such as thermionic valves, transistors and similar semiconductor devices, light emitting diodes, electronic microcircuits, and capacitors other than paper capacitors.
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