Auxiliary duty exemption for imported parts reduces duty to that on the finished article, subject to proof and conditions. Exempts parts imported for initial setting up, assembly or manufacture of specified articles from auxiliary duty to the extent it exceeds the duty on the completed article, subject to proof to the Assistant Collector of Customs and compliance with conditions in an earlier notification; applicability is confined to listed tariff headings and specified articles, with provisos limiting certain electrical apparatus and insulators to use in circuits at or above specified voltage/amperage or motor power, and with stated exclusions.
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 for imported parts reduces duty to that on the finished article, subject to proof and conditions.
Exempts parts imported for initial setting up, assembly or manufacture of specified articles from auxiliary duty to the extent it exceeds the duty on the completed article, subject to proof to the Assistant Collector of Customs and compliance with conditions in an earlier notification; applicability is confined to listed tariff headings and specified articles, with provisos limiting certain electrical apparatus and insulators to use in circuits at or above specified voltage/amperage or motor power, and with stated exclusions.
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