Auxiliary duty exemption for medical electronic equipment components when imported for manufacture under specified conditions. Exemption from auxiliary customs duty is provided for specified component parts (with listed exclusions) imported for manufacture of medical electronic equipment under Chapters 85, 90 or 98, when proved to the satisfaction of the Assistant Collector of Customs. The exemption covers only auxiliary duty in excess of the rate applicable to the complete equipment under the Finance Bill and is subject to the conditions of an earlier notification as amended.
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 for medical electronic equipment components when imported for manufacture under specified conditions.
Exemption from auxiliary customs duty is provided for specified component parts (with listed exclusions) imported for manufacture of medical electronic equipment under Chapters 85, 90 or 98, when proved to the satisfaction of the Assistant Collector of Customs. The exemption covers only auxiliary duty in excess of the rate applicable to the complete equipment under the Finance Bill and is subject to the conditions of an earlier notification as amended.
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