Exemption for commercial samples: duty relief allowed subject to value and unit limits on imports. Exemption of bona fide commercial samples and prototypes from the whole of customs duty under the First Schedule to the Customs Tariff Act, 1975 and from the whole of additional duty under section 3 of that Act when imported by post or in an aircraft by manufacturers of export goods, subject to: (i) value of each sample or prototype not exceeding two hundred rupees, and (ii) not more than two units of each type of sample or prototype with value within that limit being imported.
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Provisions expressly mentioned in the judgment/order text.
Exemption for commercial samples: duty relief allowed subject to value and unit limits on imports.
Exemption of bona fide commercial samples and prototypes from the whole of customs duty under the First Schedule to the Customs Tariff Act, 1975 and from the whole of additional duty under section 3 of that Act when imported by post or in an aircraft by manufacturers of export goods, subject to: (i) value of each sample or prototype not exceeding two hundred rupees, and (ii) not more than two units of each type of sample or prototype with value within that limit being imported.
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