Customs exemption for X-ray cameras limits import duty to an ad valorem ceiling, subject to a non manufacture certificate at clearance. Exemption applies to X-ray cameras for diagnostic and surgical use, removing customs duty in excess of a prescribed ad valorem ceiling and exempting the additional duty, conditional on production at clearance of a certificate from an authorised industrial technical adviser confirming the goods are not manufactured in India.
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 X-ray cameras limits import duty to an ad valorem ceiling, subject to a non manufacture certificate at clearance.
Exemption applies to X-ray cameras for diagnostic and surgical use, removing customs duty in excess of a prescribed ad valorem ceiling and exempting the additional duty, conditional on production at clearance of a certificate from an authorised industrial technical adviser confirming the goods are not manufactured in India.
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