Customs exemption for computer equipment allows duty relief and waiver of additional duty subject to departmental certification. Exempts imports of computer equipment under Heading No. 84.71 from customs duty in excess of the Schedule's ad valorem rate and from the additional duty under the Customs Tariff Act, conditional upon certification and recommendation by a Department of Electronics officer of not lower than Joint Director that the imports are under the government's computer software export and development policy.
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 computer equipment allows duty relief and waiver of additional duty subject to departmental certification.
Exempts imports of computer equipment under Heading No. 84.71 from customs duty in excess of the Schedule's ad valorem rate and from the additional duty under the Customs Tariff Act, conditional upon certification and recommendation by a Department of Electronics officer of not lower than Joint Director that the imports are under the government's computer software export and development policy.
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