Fixation of the level of auxiliary duty on component parts of machinery imported for initial setting up etc. of specified machinery - 114/89 - Customs -Tariff
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Auxiliary duty exemption on imported machinery parts limits duty to the rate applicable to the complete article when imported. Exemption limits auxiliary duty on imported component parts used for initial setting up, assembly or manufacture of specified machinery to the amount of auxiliary duty leviable on the corresponding complete article, conditional on proof to the Assistant Collector of Customs and subject to the conditions of Notification No. 155/86 Customs and relevant notifications under the Finance Bill.
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 on imported machinery parts limits duty to the rate applicable to the complete article when imported.
Exemption limits auxiliary duty on imported component parts used for initial setting up, assembly or manufacture of specified machinery to the amount of auxiliary duty leviable on the corresponding complete article, conditional on proof to the Assistant Collector of Customs and subject to the conditions of Notification No. 155/86 Customs and relevant notifications under the Finance Bill.
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