Customs exemption for synthetic tracks and artificial surfaces available when imported under prescribed government scheme with certificate. Exemption exempts imports of synthetic tracks and artificial surfaces under the specified Scheme for Laying Synthetic Tracks and Artificial Surfaces from the whole of basic customs duty and the whole of the additional duty under the Customs Tariff Act, subject to the condition that the importer produces at clearance a certificate from an officer not below Deputy Secretary in the relevant sports department confirming imports are under the scheme and recommending the exemption.
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 synthetic tracks and artificial surfaces available when imported under prescribed government scheme with certificate.
Exemption exempts imports of synthetic tracks and artificial surfaces under the specified Scheme for Laying Synthetic Tracks and Artificial Surfaces from the whole of basic customs duty and the whole of the additional duty under the Customs Tariff Act, subject to the condition that the importer produces at clearance a certificate from an officer not below Deputy Secretary in the relevant sports department confirming imports are under the scheme and recommending the exemption.
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