Tariff exemption for specified testing machinery permits reduced customs duty on imports of listed testing instruments. The Central Government exempts specified testing machines and instruments classifiable under Chapters 84 or 90 from customs duty to the extent that duty exceeds 10% ad valorem, applying a public interest statutory exemption to listed items including bevel gear testers, gear tooth spacing testers, lead screws measuring machines, bearing inspection equipment (radial and axial clearance checking machines), hob checking or testing machines, and roundness testing machines.
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.
Tariff exemption for specified testing machinery permits reduced customs duty on imports of listed testing instruments.
The Central Government exempts specified testing machines and instruments classifiable under Chapters 84 or 90 from customs duty to the extent that duty exceeds 10% ad valorem, applying a public interest statutory exemption to listed items including bevel gear testers, gear tooth spacing testers, lead screws measuring machines, bearing inspection equipment (radial and axial clearance checking machines), hob checking or testing machines, and roundness testing machines.
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