Customs duty exemption for lyophilisers enables reduced tariffs on vaccine manufacturer imports subject to certification. Conditional exemption for imports of Lyophiliser (Freeze Drier) by vaccine manufacturers for the Government immunisation programme: duty above an amount computed at 35 per cent ad valorem is exempted and the additional duty under section 3 of the Customs Tariff Act is wholly exempt, subject to certification that the equipment is not manufactured in India and that it is required for the immunisation purpose.
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 duty exemption for lyophilisers enables reduced tariffs on vaccine manufacturer imports subject to certification.
Conditional exemption for imports of Lyophiliser (Freeze Drier) by vaccine manufacturers for the Government immunisation programme: duty above an amount computed at 35 per cent ad valorem is exempted and the additional duty under section 3 of the Customs Tariff Act is wholly exempt, subject to certification that the equipment is not manufactured in India and that it is required for the immunisation purpose.
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