Customs duty exemption for specified hotel equipment requires tourism department certification and evidence of actual use within an authorised period. Notification No. 6/86-Cus exempts specified hotel, health club, laundry, housekeeping, energy-saving and miscellaneous equipments from customs duty in excess of a 15 per cent ad valorem cap and from additional duty under section 3, subject to production at clearance of a Department of Tourism certificate that the goods are for initial hotel set up or substantial expansion and to subsequent production of evidence to the Assistant Collector of Customs within two years (or extended period) that the goods were actually used for that purpose.
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 for specified hotel equipment requires tourism department certification and evidence of actual use within an authorised period.
Notification No. 6/86-Cus exempts specified hotel, health club, laundry, housekeeping, energy-saving and miscellaneous equipments from customs duty in excess of a 15 per cent ad valorem cap and from additional duty under section 3, subject to production at clearance of a Department of Tourism certificate that the goods are for initial hotel set up or substantial expansion and to subsequent production of evidence to the Assistant Collector of Customs within two years (or extended period) that the goods were actually used for that purpose.
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