Customs exemption for button cell components relieves excess and additional duties subject to certification and undertaking. Specified inputs imported for manufacture of button cells are exempt from customs duty in excess of 25% ad valorem and from the additional duty under section 3, subject to certification by an officer not below Additional Industrial Adviser as to description and quantity needed, and subject to an importer's undertaking to use the goods for that purpose and to repay the differential duty on demand if conditions are breached. The exemption applies only to the goods listed in the Table.
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 button cell components relieves excess and additional duties subject to certification and undertaking.
Specified inputs imported for manufacture of button cells are exempt from customs duty in excess of 25% ad valorem and from the additional duty under section 3, subject to certification by an officer not below Additional Industrial Adviser as to description and quantity needed, and subject to an importer's undertaking to use the goods for that purpose and to repay the differential duty on demand if conditions are breached. The exemption applies only to the goods listed in the Table.
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