Customs duty exemption for specified machine tools on import, limited to enumerated types and stated capacity or exclusion conditions. The Central Government, invoking section 25(1) of the Customs Act, exempts specified machine tools imported under certain First Schedule tariff headings from the whole of the additional duty of customs leviable under section 3 of the Customs Tariff Act. The exemption is confined to the enumerated machine-tool categories in the Table and is subject to the listed type, capacity and exclusion qualifications.
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 machine tools on import, limited to enumerated types and stated capacity or exclusion conditions.
The Central Government, invoking section 25(1) of the Customs Act, exempts specified machine tools imported under certain First Schedule tariff headings from the whole of the additional duty of customs leviable under section 3 of the Customs Tariff Act. The exemption is confined to the enumerated machine-tool categories in the Table and is subject to the listed type, capacity and exclusion qualifications.
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