Customs duty exemption for specified X ray components on import for manufacture, subject to use undertaking and repayment on misuse. A conditional customs duty exemption is accorded for specified goods imported for manufacture of X ray image intensifier systems, covering the portion of duty in the First Schedule in excess of forty percent ad valorem. Importers must furnish an undertaking to use the goods for the stated purpose and to pay, on demand, the difference between duty otherwise leviable and duty paid if they fail to comply.
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 X ray components on import for manufacture, subject to use undertaking and repayment on misuse.
A conditional customs duty exemption is accorded for specified goods imported for manufacture of X ray image intensifier systems, covering the portion of duty in the First Schedule in excess of forty percent ad valorem. Importers must furnish an undertaking to use the goods for the stated purpose and to pay, on demand, the difference between duty otherwise leviable and duty paid if they fail to comply.
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