Auxiliary duty exemption for medical equipment parts: excess duty waived if imported for manufacture and duly proven, subject to conditions. Component parts (with specified exclusions) imported for manufacture of electronic medical equipment are exempt from auxiliary customs duty to the extent the duty exceeds the amount calculated at the rate applicable to the completed equipment, provided the importer proves to the Assistant Collector of Customs that the parts are required for such manufacture and complies with conditions of the referenced notification and relevant tariff notifications.
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 equipment parts: excess duty waived if imported for manufacture and duly proven, subject to conditions.
Component parts (with specified exclusions) imported for manufacture of electronic medical equipment are exempt from auxiliary customs duty to the extent the duty exceeds the amount calculated at the rate applicable to the completed equipment, provided the importer proves to the Assistant Collector of Customs that the parts are required for such manufacture and complies with conditions of the referenced notification and relevant tariff notifications.
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