Auxiliary duty exemption for machinery components permits relief where parts are imported for initial setting up, subject to proof and conditions. Parts within specified headings of Chapters 84 and 85 imported for initial setting up, assembly, or manufacture are exempted from that portion of auxiliary customs duty exceeding the rate applicable to the completed article; the exemption requires proof to the Assistant Collector of Customs and compliance with conditions specified in the related notification.
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.
Auxiliary duty exemption for machinery components permits relief where parts are imported for initial setting up, subject to proof and conditions.
Parts within specified headings of Chapters 84 and 85 imported for initial setting up, assembly, or manufacture are exempted from that portion of auxiliary customs duty exceeding the rate applicable to the completed article; the exemption requires proof to the Assistant Collector of Customs and compliance with conditions specified in the related notification.
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