Customs exemption for imported electronic components: duty above a capped ad valorem rate and additional duty waived, subject to certification. Exempts specified electronic parts for manufacture or maintenance of computers from customs duty in excess of an amount computed at 110 per cent ad valorem and from the entire additional duty under section 3 of the Customs Tariff Act, conditioned on certification and recommendation by an authorised Joint Director-level or equivalent officer as to the description and quantity of parts required.
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 imported electronic components: duty above a capped ad valorem rate and additional duty waived, subject to certification.
Exempts specified electronic parts for manufacture or maintenance of computers from customs duty in excess of an amount computed at 110 per cent ad valorem and from the entire additional duty under section 3 of the Customs Tariff Act, conditioned on certification and recommendation by an authorised Joint Director-level or equivalent officer as to the description and quantity of parts required.
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