Capital goods import exemption for ET&T reduces customs duty on rural exchange equipment, contingent on departmental certification and use verification. Exemption for machinery and instruments imported by Electronic Trade and Technology Development Corporation Limited for manufacture of Rural Automatic Exchange equipment removes customs duty above a specified ad valorem threshold and the additional duty under the Customs Tariff Act, conditioned on a Director-level Department of Electronics certificate at clearance recommending the exemption and a subsequent Director-level certificate within six months (or extended period) confirming actual use for the specified manufacture.
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.
Capital goods import exemption for ET&T reduces customs duty on rural exchange equipment, contingent on departmental certification and use verification.
Exemption for machinery and instruments imported by Electronic Trade and Technology Development Corporation Limited for manufacture of Rural Automatic Exchange equipment removes customs duty above a specified ad valorem threshold and the additional duty under the Customs Tariff Act, conditioned on a Director-level Department of Electronics certificate at clearance recommending the exemption and a subsequent Director-level certificate within six months (or extended period) confirming actual use for the specified manufacture.
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