Customs exemption for fire fighting equipment allows reduced import duty and waiver of additional duty subject to ministry certificate. The notification exempts specified fire fighting equipment imported by eligible fire services from customs duty in excess of an amount calculated at a reduced ad valorem rate and from the entire additional duty under the Customs Tariff Act, subject to production at clearance of a certificate from an officer not below Deputy Secretary in the Ministry of Home Affairs confirming requirement by an eligible body and recommending the concession; applicability is limited to the listed equipment.
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 fire fighting equipment allows reduced import duty and waiver of additional duty subject to ministry certificate.
The notification exempts specified fire fighting equipment imported by eligible fire services from customs duty in excess of an amount calculated at a reduced ad valorem rate and from the entire additional duty under the Customs Tariff Act, subject to production at clearance of a certificate from an officer not below Deputy Secretary in the Ministry of Home Affairs confirming requirement by an eligible body and recommending the concession; applicability is limited to the listed equipment.
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