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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Central Government Exempts Certain Goods from Customs Duties under Customs Act 1962, Heading 84.71, with Specific Conditions</h1> The Central Government, under the Customs Act, 1962, exempts goods under Heading No. 84.71 of the Customs Tariff Act, 1975, from certain customs duties when imported into India. The exemption includes a reduction in customs duty to 20% ad valorem and a waiver of additional duties, contingent upon specific conditions. These conditions include the import being for a limited period under the 1986 Computer Software Export Policy, no foreign exchange remittance, and a certificate from a Department of Electronics officer. The importer must export the goods within a year, supported by a bond and bank guarantee, with potential duty refunds if exported within six months.
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