Conditional exemption for educational video imports requires certification and documentary compliance or contingent duty recovery. Amendment adds a proviso conditioning exemption for video cassettes and tapes for the Teleteach/Margdarshan programme on a Managing Director's certificate that the materials are predominantly educational and on the importer's undertaking to produce a Central Board of Film Certification certificate within three months (or extended period). Failure to comply permits recovery of the difference between duty otherwise leviable and duty already paid.
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.
Conditional exemption for educational video imports requires certification and documentary compliance or contingent duty recovery.
Amendment adds a proviso conditioning exemption for video cassettes and tapes for the Teleteach/Margdarshan programme on a Managing Director's certificate that the materials are predominantly educational and on the importer's undertaking to produce a Central Board of Film Certification certificate within three months (or extended period). Failure to comply permits recovery of the difference between duty otherwise leviable and duty already paid.
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 
