Customs exemption for specified vessels: import and additional duties waived, but not available for imports intended for breaking up. Exempts specified vessels and floating structures under certain Chapter 89 sub-headings from all customs duty in the First Schedule and from additional duty under section 3 of the Customs Tariff Act, 1975 on import into India, subject to conditions: the exemption is not available for goods imported for breaking up; if such goods are later to be broken, the importer must present a fresh bill of entry and the goods will then be chargeable with duty as if entered for home consumption under section 46 on the date of that bill.
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 vessels: import and additional duties waived, but not available for imports intended for breaking up.
Exempts specified vessels and floating structures under certain Chapter 89 sub-headings from all customs duty in the First Schedule and from additional duty under section 3 of the Customs Tariff Act, 1975 on import into India, subject to conditions: the exemption is not available for goods imported for breaking up; if such goods are later to be broken, the importer must present a fresh bill of entry and the goods will then be chargeable with duty as if entered for home consumption under section 46 on the date of that bill.
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