Customs exemption for contraceptive manufacturing machinery allowed, conditional on industrial and health necessity certificates. Machinery within Chapters 84 or 85 imported for manufacture of contraceptives under sub heading 9907.00 is exempted from that portion of customs duty in excess of a specified ad valorem rate and from the additional duty under section 3 of the Customs Tariff Act, provided importers produce (a) a technical/industrial adviser's certificate that the machinery is not manufactured in India and (b) a health administration certificate that the machinery is required for the stated purpose.
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 contraceptive manufacturing machinery allowed, conditional on industrial and health necessity certificates.
Machinery within Chapters 84 or 85 imported for manufacture of contraceptives under sub heading 9907.00 is exempted from that portion of customs duty in excess of a specified ad valorem rate and from the additional duty under section 3 of the Customs Tariff Act, provided importers produce (a) a technical/industrial adviser's certificate that the machinery is not manufactured in India and (b) a health administration certificate that the machinery is required for the stated purpose.
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