Customs duty exemption for specified imported components permitted subject to official recommendation and importer use undertaking. The Notification exempts specified imported components from the excess customs duty above a capped ad valorem rate and from additional duty when they are imported for manufacture of listed finished goods, subject to a required recommendation by a senior technical officer (except for supplementary import licences) and an importer undertaking to use the goods for the stated purpose and to repay duty differences if compliance fails.
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 imported components permitted subject to official recommendation and importer use undertaking.
The Notification exempts specified imported components from the excess customs duty above a capped ad valorem rate and from additional duty when they are imported for manufacture of listed finished goods, subject to a required recommendation by a senior technical officer (except for supplementary import licences) and an importer undertaking to use the goods for the stated purpose and to repay duty differences if compliance fails.
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