Customs exemption for components of specified instruments: exemption from excess duty subject to certification and importer undertakings. Exempts imported parts for manufacture of specified measuring and analytical instruments from customs duty above an ad valorem cap and from additional duty, conditional on certification by an authorised technical officer that the parts are required, and on an importer undertaking: use for the stated manufacture, maintenance of accounts as directed, production of account extracts within the prescribed period, and payment on demand of the duty differential if conditions are breached.
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.
Customs exemption for components of specified instruments: exemption from excess duty subject to certification and importer undertakings.
Exempts imported parts for manufacture of specified measuring and analytical instruments from customs duty above an ad valorem cap and from additional duty, conditional on certification by an authorised technical officer that the parts are required, and on an importer undertaking: use for the stated manufacture, maintenance of accounts as directed, production of account extracts within the prescribed period, and payment on demand of the duty differential if conditions are breached.
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