Exemption from additional customs duty for solar-cell inputs allowed, subject to officer certification and bond repayment obligations. Exemption from the whole of the additional duty under the Customs Tariff Act is provided for specified inputs falling in listed tariff chapters when imported for manufacture of solar cells/modules, subject to certification by a designated technical officer and execution of a bond to repay duty where goods are not proved to have been used for the certified 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.
Exemption from additional customs duty for solar-cell inputs allowed, subject to officer certification and bond repayment obligations.
Exemption from the whole of the additional duty under the Customs Tariff Act is provided for specified inputs falling in listed tariff chapters when imported for manufacture of solar cells/modules, subject to certification by a designated technical officer and execution of a bond to repay duty where goods are not proved to have been used for the certified purpose.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
