Exemption to machinery falling within Chapter 84 or 85 imported for manufacture of instruments etc. which function with the aid of non-conventional forms of energy - 123/87 - Customs -Tariff
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Customs duty exemption for machinery used in non conventional energy instruments, conditional on specified government certification requirements. Exempts machinery in Chapter 84 or 85 imported for manufacture of instruments, appliances or equipment functioning with non conventional energy from customs duty in excess of the rate calculated at 25% ad valorem and from the whole of additional duty, conditioned on (i) a certificate from an Industrial Adviser or Additional Industrial Adviser that the machinery are not manufactured in India, and (ii) a certificate from a Deputy Secretary in the Ministry of Energy that the machinery are required for those purposes.
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 duty exemption for machinery used in non conventional energy instruments, conditional on specified government certification requirements.
Exempts machinery in Chapter 84 or 85 imported for manufacture of instruments, appliances or equipment functioning with non conventional energy from customs duty in excess of the rate calculated at 25% ad valorem and from the whole of additional duty, conditioned on (i) a certificate from an Industrial Adviser or Additional Industrial Adviser that the machinery are not manufactured in India, and (ii) a certificate from a Deputy Secretary in the Ministry of Energy that the machinery are required for those purposes.
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