Exemption for computer maintenance imports limits customs duty excess and requires departmental certification for eligibility. Exemption for imports classifiable under sub heading 8473.30 required for maintenance of computers and peripherals relieves customs and additional duties to the extent they exceed specified ad valorem rates, issued under section 25(1) of the Customs Act and subject to certification by a Department of Electronics officer not below Joint Director who must certify description, quantity and recommend the exemption.
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 for computer maintenance imports limits customs duty excess and requires departmental certification for eligibility.
Exemption for imports classifiable under sub heading 8473.30 required for maintenance of computers and peripherals relieves customs and additional duties to the extent they exceed specified ad valorem rates, issued under section 25(1) of the Customs Act and subject to certification by a Department of Electronics officer not below Joint Director who must certify description, quantity and recommend the exemption.
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