Customs exemption for spare parts and accessories of life saving equipment removes customs and additional duty on specified imports. The Central Government exempts spare parts and accessories of the life saving equipment listed in the referenced notification, when classified under Chapter 90 or Chapter 98, from the customs duty specified in the First Schedule to the Customs Tariff Act and from the additional duty leviable under section 3 of that Act upon importation into India.
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 spare parts and accessories of life saving equipment removes customs and additional duty on specified imports.
The Central Government exempts spare parts and accessories of the life saving equipment listed in the referenced notification, when classified under Chapter 90 or Chapter 98, from the customs duty specified in the First Schedule to the Customs Tariff Act and from the additional duty leviable under section 3 of that Act upon importation into India.
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