Customs exemption for machinery used in fuel injection manufacture reduces basic and additional duties under approved phased manufacturing programmes. Exempts machinery for manufacture of fuel injection equipments from basic customs duty in excess of a fixed ad valorem rate and from the whole of additional duty under section 3, conditioned on certification that the goods are essentially required under an approved phased manufacturing programme, production of evidence of operation under that programme at clearance, and subsequent production of a Central Excise certificate confirming installation of the goods in the importer's own factory.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for machinery used in fuel injection manufacture reduces basic and additional duties under approved phased manufacturing programmes.
Exempts machinery for manufacture of fuel injection equipments from basic customs duty in excess of a fixed ad valorem rate and from the whole of additional duty under section 3, conditioned on certification that the goods are essentially required under an approved phased manufacturing programme, production of evidence of operation under that programme at clearance, and subsequent production of a Central Excise certificate confirming installation of the goods in the importer's own factory.
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