Fixation of the level of auxiliary duty on component parts of machinery imported for initial setting up etc., of specified machinery - 095/88 - Customs -Tariff
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Auxiliary duty exemption for component parts used in initial assembly of specified machinery, subject to proof and notification conditions. Exempts from excess auxiliary duty component parts imported for initial setting up, assembly, or manufacture of specified machinery when proved to the Assistant Collector of Customs to be so required, limiting duty to the rate applicable to the complete article and subject to conditions of a prior government notification.
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.
Auxiliary duty exemption for component parts used in initial assembly of specified machinery, subject to proof and notification conditions.
Exempts from excess auxiliary duty component parts imported for initial setting up, assembly, or manufacture of specified machinery when proved to the Assistant Collector of Customs to be so required, limiting duty to the rate applicable to the complete article and subject to conditions of a prior government notification.
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