Exemption to stepper motors for clocks/alarm clocks and parts thereof; micromotors of voltage rating not exceeding 13.5 volts and output not exceeding 20n watts - 062/88 - Customs -Tariff
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Customs exemption for specified motors reduces applicable import duty where duty exceeds prescribed rates. The Government exempts specified imported motors and parts from that portion of customs duty in excess of amounts calculated at the rates set out in the notification's Table. The Table identifies stepper motors for clocks, DC micromotors within stated voltage and output limits (excluding stepper motors), and parts of stepper motors, and prescribes ad valorem treatment for stepper motors and parts and a per piece duty measure for the micromotors for the purpose of determining the exemptable duty portion.
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 exemption for specified motors reduces applicable import duty where duty exceeds prescribed rates.
The Government exempts specified imported motors and parts from that portion of customs duty in excess of amounts calculated at the rates set out in the notification's Table. The Table identifies stepper motors for clocks, DC micromotors within stated voltage and output limits (excluding stepper motors), and parts of stepper motors, and prescribes ad valorem treatment for stepper motors and parts and a per piece duty measure for the micromotors for the purpose of determining the exemptable duty portion.
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