Auxiliary duty exemption for medical electronic parts limits duty to the rate for complete equipment, subject to conditions. Exemption from auxiliary customs duty is granted for parts required for manufacture of electronic medical equipment under Chapter 85 or Chapter 90 when imported and proved to the Assistant Collector to be so required, excluding specified components, and limited to the extent that duty exceeds the rate applicable to the equipment when imported complete, subject to compliance with the conditions of the referenced exemptions 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 medical electronic parts limits duty to the rate for complete equipment, subject to conditions.
Exemption from auxiliary customs duty is granted for parts required for manufacture of electronic medical equipment under Chapter 85 or Chapter 90 when imported and proved to the Assistant Collector to be so required, excluding specified components, and limited to the extent that duty exceeds the rate applicable to the equipment when imported complete, subject to compliance with the conditions of the referenced exemptions notification.
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