Customs duty exemption for imported parts used in manufacture of specified goods, removing basic and additional customs duties. The Central Government exempts parts of goods covered by the antecedent notification, when imported for manufacture of those goods, from the whole of the duty of customs payable under the First Schedule to the Customs Tariff Act and from the whole of the additional duty leviable under the Customs Tariff Act, effecting a public-interest exemption for specified manufacturing inputs.
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 duty exemption for imported parts used in manufacture of specified goods, removing basic and additional customs duties.
The Central Government exempts parts of goods covered by the antecedent notification, when imported for manufacture of those goods, from the whole of the duty of customs payable under the First Schedule to the Customs Tariff Act and from the whole of the additional duty leviable under the Customs Tariff Act, effecting a public-interest exemption for specified manufacturing inputs.
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