Auxiliary duty exemption for imported parts used in medical electronic equipment reduces duty to the level payable on the finished equipment. Exempts imported parts required for manufacture of medical electronic equipment from auxiliary duty to the extent that duty exceeds the amount calculable at the auxiliary duty rate applicable to the finished equipment when imported complete, excluding parts containing specified semiconductor devices, light emitting diodes, electronic microcircuits, and non-paper capacitors, and subject to proof to the Assistant Collector of Customs and the conditions of the referenced Government notification as amended.
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 used in medical electronic equipment reduces duty to the level payable on the finished equipment.
Exempts imported parts required for manufacture of medical electronic equipment from auxiliary duty to the extent that duty exceeds the amount calculable at the auxiliary duty rate applicable to the finished equipment when imported complete, excluding parts containing specified semiconductor devices, light emitting diodes, electronic microcircuits, and non-paper capacitors, and subject to proof to the Assistant Collector of Customs and the conditions of the referenced Government notification as amended.
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