Customs exemption for specified electrical goods limits duty rates on aeroplane wireless apparatus and educational records. The Central Government exempts specified electrical goods in Chapter 85 from customs duty in excess of stated ad valorem rates: wireless transmission apparatus for permanent fitment on aeroplanes at 3% ad valorem; complete wireless receivers for permanent fitment on aeroplanes at 41/2% ad valorem; and records for talking machines used for educational purposes (other than music records) at NIL. The exemption is granted under the Customs Act as a partial limitation on duty otherwise leviable and takes effect on 28 February 1986.
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 specified electrical goods limits duty rates on aeroplane wireless apparatus and educational records.
The Central Government exempts specified electrical goods in Chapter 85 from customs duty in excess of stated ad valorem rates: wireless transmission apparatus for permanent fitment on aeroplanes at 3% ad valorem; complete wireless receivers for permanent fitment on aeroplanes at 41/2% ad valorem; and records for talking machines used for educational purposes (other than music records) at NIL. The exemption is granted under the Customs Act as a partial limitation on duty otherwise leviable and takes effect on 28 February 1986.
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