Customs exemption caps import duty on specified Chapter 84 machinery and parts at prescribed ad valorem rates. The notification exempts specified Chapter 84 goods, when imported into India, from that portion of customs duty in excess of amounts calculated at the Table's prescribed ad valorem rates. It lists tariff headings and sub-headings with corresponding percentage duty caps for finished machinery, auxiliary plants and parts, differentiating rates by item type and specifying exclusions or special descriptions where applicable.
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 caps import duty on specified Chapter 84 machinery and parts at prescribed ad valorem rates.
The notification exempts specified Chapter 84 goods, when imported into India, from that portion of customs duty in excess of amounts calculated at the Table's prescribed ad valorem rates. It lists tariff headings and sub-headings with corresponding percentage duty caps for finished machinery, auxiliary plants and parts, differentiating rates by item type and specifying exclusions or special descriptions where applicable.
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