Exemption for computer parts grants duty relief for maintenance imports subject to certification and bond requirements. Exemption applies to specified parts in Chapters 84 or 85 imported for maintenance of computers by Department of Electronics-registered maintenance agencies or by indigenous manufacturers on proof to the Assistant Collector. Relief covers duty in excess of fifty per cent ad valorem and the whole additional duty, subject to certification by a Joint Director-level officer in the Department of Electronics and execution of a bond to secure payment for goods not shown to have been used for the approved maintenance purpose. A table lists eligible items such as printers, terminals, drives, plotters, punches, digitizers and keyboards.
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.
Exemption for computer parts grants duty relief for maintenance imports subject to certification and bond requirements.
Exemption applies to specified parts in Chapters 84 or 85 imported for maintenance of computers by Department of Electronics-registered maintenance agencies or by indigenous manufacturers on proof to the Assistant Collector. Relief covers duty in excess of fifty per cent ad valorem and the whole additional duty, subject to certification by a Joint Director-level officer in the Department of Electronics and execution of a bond to secure payment for goods not shown to have been used for the approved maintenance purpose. A table lists eligible items such as printers, terminals, drives, plotters, punches, digitizers and keyboards.
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