Customs exemption for component parts aligns auxiliary duty with that on the complete article, subject to administrative proof. Exempts auxiliary customs duty on component parts under Chapters 84 and 85 when imported for initial setting up, assembly or manufacture of specified articles listed in the Table, but only to the extent the duty on parts exceeds the duty on the complete article; importers must satisfy the Assistant Collector that the parts are so required and comply with conditions in Notification No. 155/86-Customs.
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 component parts aligns auxiliary duty with that on the complete article, subject to administrative proof.
Exempts auxiliary customs duty on component parts under Chapters 84 and 85 when imported for initial setting up, assembly or manufacture of specified articles listed in the Table, but only to the extent the duty on parts exceeds the duty on the complete article; importers must satisfy the Assistant Collector that the parts are so required and comply with conditions in Notification No. 155/86-Customs.
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