Customs exemption amendments limit duty concessions and require departmental certification for in house computer maintenance imports. Amendments under section 25(1) of the Customs Act revise specified exemption notifications to limit concessions to the portion of duty exceeding amounts calculated at prescribed ad valorem rates, add a purpose-limited exemption for in-house maintenance of computers and computer systems, impose certification by an officer not lower than Joint Director in the Department of Electronics to grant exemption, insert accompanying software and start-up spares of certain computer equipment into covered headings, and omit a prior maintenance-related phrase to narrow eligibility.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption amendments limit duty concessions and require departmental certification for in house computer maintenance imports.
Amendments under section 25(1) of the Customs Act revise specified exemption notifications to limit concessions to the portion of duty exceeding amounts calculated at prescribed ad valorem rates, add a purpose-limited exemption for in-house maintenance of computers and computer systems, impose certification by an officer not lower than Joint Director in the Department of Electronics to grant exemption, insert accompanying software and start-up spares of certain computer equipment into covered headings, and omit a prior maintenance-related phrase to narrow eligibility.
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