Customs exemption for mechanical components enables reduced duty on specified imports subject to certification and undertaking. The notification exempts specified imported mechanical components required for manufacture of certain machines from customs duty in excess of a capped ad valorem rate and from additional duty, subject to certification by a technical officer and an importer's undertaking to use the goods for the declared purpose and to pay any duty differential on failure to comply.
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 mechanical components enables reduced duty on specified imports subject to certification and undertaking.
The notification exempts specified imported mechanical components required for manufacture of certain machines from customs duty in excess of a capped ad valorem rate and from additional duty, subject to certification by a technical officer and an importer's undertaking to use the goods for the declared purpose and to pay any duty differential on failure to comply.
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