Customs duty exemption on specified machinery permits basic and additional duty relief subject to prescribed certification conditions. Exempts specified modern machinery, equipment and their component parts from the portion of basic customs duty exceeding a 30% ad valorem benchmark and from the whole of the additional duty under section 3 of the Customs Tariff Act when imported into India, limited to listed looms, dyeing machines, high speed industrial sewing machines and high power crash tenders. Eligibility is subject to documentary conditions: a Jute Commissioner certificate for jute looms, a senior Ministry of Home Affairs certificate for specified fire fighting appliances, and an Industrial Adviser or authorised State industries official certificate at clearance for component parts indicating required description and quantities.
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 on specified machinery permits basic and additional duty relief subject to prescribed certification conditions.
Exempts specified modern machinery, equipment and their component parts from the portion of basic customs duty exceeding a 30% ad valorem benchmark and from the whole of the additional duty under section 3 of the Customs Tariff Act when imported into India, limited to listed looms, dyeing machines, high speed industrial sewing machines and high power crash tenders. Eligibility is subject to documentary conditions: a Jute Commissioner certificate for jute looms, a senior Ministry of Home Affairs certificate for specified fire fighting appliances, and an Industrial Adviser or authorised State industries official certificate at clearance for component parts indicating required description and quantities.
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