Customs exemption for silicon wafers permits reduced duty on imports for semiconductor manufacture, conditioned on certification and use undertaking. Notification exempts silicon in the form of diffused wafers, discs or chips imported for manufacture of semiconductor devices from duty in excess of a prescribed ad valorem cap and from additional duty under the Customs Tariff Act, conditional on technical certification of need (except for imports under supplementary import licences) and on an importer undertaking to use the goods for the stated purpose and to pay the duty difference if that use is not complied with.
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 silicon wafers permits reduced duty on imports for semiconductor manufacture, conditioned on certification and use undertaking.
Notification exempts silicon in the form of diffused wafers, discs or chips imported for manufacture of semiconductor devices from duty in excess of a prescribed ad valorem cap and from additional duty under the Customs Tariff Act, conditional on technical certification of need (except for imports under supplementary import licences) and on an importer undertaking to use the goods for the stated purpose and to pay the duty difference if that use is not complied with.
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