Customs exemption for imported inputs allows reduced duty for manufacture of specified electronic components, subject to officer certification and bond. Exemption relieves specified tariff-classified imported inputs, when imported for manufacture of listed electronic or allied goods, from customs duty above a prescribed ad valorem rate and from additional duty under the Customs Tariff Act, subject to certification by an authorised technical officer (except for imports under supplementary import licences) and to the importer's execution of a bond to secure payment of duty on any inputs not proved to have been used for the declared manufacturing purpose.
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 imported inputs allows reduced duty for manufacture of specified electronic components, subject to officer certification and bond.
Exemption relieves specified tariff-classified imported inputs, when imported for manufacture of listed electronic or allied goods, from customs duty above a prescribed ad valorem rate and from additional duty under the Customs Tariff Act, subject to certification by an authorised technical officer (except for imports under supplementary import licences) and to the importer's execution of a bond to secure payment of duty on any inputs not proved to have been used for the declared manufacturing purpose.
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