Auxiliary duty exemption for parts used in initial setting up or assembly, subject to proof to customs and prescribed conditions. Exempts from auxiliary duty parts (excluding certain semiconductor and related devices) imported for initial setting up, assembly or manufacture of specified articles, when proved to the Assistant Collector of Customs to be so required; exemption limited to the portion of auxiliary duty in excess of that leviable on the finished article and subject to conditions in the related government notification. The Schedule delineates eligible tariff headings and specified items covered by the exemption.
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 parts used in initial setting up or assembly, subject to proof to customs and prescribed conditions.
Exempts from auxiliary duty parts (excluding certain semiconductor and related devices) imported for initial setting up, assembly or manufacture of specified articles, when proved to the Assistant Collector of Customs to be so required; exemption limited to the portion of auxiliary duty in excess of that leviable on the finished article and subject to conditions in the related government notification. The Schedule delineates eligible tariff headings and specified items covered by the exemption.
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