Customs duty exemption for imports used in manufacturing high pressure sodium vapour lamps subject to certification and quantity limits. Targets specified imports for manufacture of high pressure sodium vapour lamps by exempting customs duty in excess of an ad valorem rate cap and exempting additional duty, conditional on production at import of a certificate from an industrial-adviser level officer confirming the goods are required for such manufacture and specifying required quantities; eligible items are listed components used in HPSV lamp production.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for imports used in manufacturing high pressure sodium vapour lamps subject to certification and quantity limits.
Targets specified imports for manufacture of high pressure sodium vapour lamps by exempting customs duty in excess of an ad valorem rate cap and exempting additional duty, conditional on production at import of a certificate from an industrial-adviser level officer confirming the goods are required for such manufacture and specifying required quantities; eligible items are listed components used in HPSV lamp production.
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