Customs exemption for moulds and tools permits reduced duty for imports used in electronic component manufacture subject to certification. The Central Government exempts moulds and tools and dies in Chapters 82 and 84 imported for manufacture of electronic components from customs duty in excess of the amount calculated at 30% ad valorem and from the whole of the additional duty under section 3, conditional on certification by an officer not lower than Joint Director in the Department of Electronics who records technical specifications, description, quantity and recommends the exemption.
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 moulds and tools permits reduced duty for imports used in electronic component manufacture subject to certification.
The Central Government exempts moulds and tools and dies in Chapters 82 and 84 imported for manufacture of electronic components from customs duty in excess of the amount calculated at 30% ad valorem and from the whole of the additional duty under section 3, conditional on certification by an officer not lower than Joint Director in the Department of Electronics who records technical specifications, description, quantity and recommends the exemption.
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