Customs duty exemption for specified jute machinery subject to industrial user registration and proof at import. Exemption from the whole of customs duty and the whole of additional duty under section 3 is provided for specified machinery and accessories within Chapters 84, 85 or 90, on condition that importers are actual industrial users engaged in jute product manufacture, are registered with the Jute Commissioner, and produce evidence of such registration and user status to the Assistant Collector of Customs at importation.
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 duty exemption for specified jute machinery subject to industrial user registration and proof at import.
Exemption from the whole of customs duty and the whole of additional duty under section 3 is provided for specified machinery and accessories within Chapters 84, 85 or 90, on condition that importers are actual industrial users engaged in jute product manufacture, are registered with the Jute Commissioner, and produce evidence of such registration and user status to the Assistant Collector of Customs at importation.
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