Auxiliary duty exemption: parts for initial machinery set up relieved to the extent duties exceed those on the complete article. Exempts from excess auxiliary duty component parts of machinery imported for initial setting up, assembly or manufacture of specified articles by granting relief equal to the difference between duty on the parts and duty on the complete article; relief requires proof to the Assistant Collector of Customs and compliance with conditions in notification No. 155/86 Customs. Scope is defined by specified tariff headings and listed articles, with certain exclusions noted.
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: parts for initial machinery set up relieved to the extent duties exceed those on the complete article.
Exempts from excess auxiliary duty component parts of machinery imported for initial setting up, assembly or manufacture of specified articles by granting relief equal to the difference between duty on the parts and duty on the complete article; relief requires proof to the Assistant Collector of Customs and compliance with conditions in notification No. 155/86 Customs. Scope is defined by specified tariff headings and listed articles, with certain exclusions noted.
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