Auxiliary duty exemption for specified electrical machine parts on import when proven for initial setting up, limiting duty to the amount on complete articles. Exemption from auxiliary customs duty is provided for specified parts imported for the initial setting up, assembly, or manufacture of certain electrical machinery, subject to exclusion of listed semiconductor devices and proof to the Assistant Collector that the parts are so required; the relief covers only the portion of auxiliary duty in excess of that calculated on the article when imported complete and is subject to the conditions of the governing notification.
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.
Auxiliary duty exemption for specified electrical machine parts on import when proven for initial setting up, limiting duty to the amount on complete articles.
Exemption from auxiliary customs duty is provided for specified parts imported for the initial setting up, assembly, or manufacture of certain electrical machinery, subject to exclusion of listed semiconductor devices and proof to the Assistant Collector that the parts are so required; the relief covers only the portion of auxiliary duty in excess of that calculated on the article when imported complete and is subject to the conditions of the governing notification.
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