Customs duty exemption limits ad valorem liability for specified electrical equipment on import, subject to use and beneficiary conditions. Exempts specified electrical goods under Chapter 85 from customs duty in excess of a capped ad valorem rate, subject to conditions: as to wireless and communications equipment imported for setting up a satellite-earth station and electric traffic control equipment imported for the Railways; the exemption operates by limiting duty payable to the rate shown in the notification table and specifies its commencement date.
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 limits ad valorem liability for specified electrical equipment on import, subject to use and beneficiary conditions.
Exempts specified electrical goods under Chapter 85 from customs duty in excess of a capped ad valorem rate, subject to conditions: as to wireless and communications equipment imported for setting up a satellite-earth station and electric traffic control equipment imported for the Railways; the exemption operates by limiting duty payable to the rate shown in the notification table and specifies its commencement date.
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