Customs exemption of policy specified goods when imported against Duty Credit Certificates, with differentiated status holder eligibility. This notification replaces the opening operative recital of three customs exemption notifications to state that goods specified in the Export and Import/Foreign Trade Policy and serial number 509 of notification 21/2002-Customs, when imported into India against a Duty Credit Entitlement/Certificate issued under the cited policy provisions, are exempted from customs duty; the exemption distinguishes imports by status holders of the marine sector from those by status holders of other sectors.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption of policy specified goods when imported against Duty Credit Certificates, with differentiated status holder eligibility.
This notification replaces the opening operative recital of three customs exemption notifications to state that goods specified in the Export and Import/Foreign Trade Policy and serial number 509 of notification 21/2002-Customs, when imported into India against a Duty Credit Entitlement/Certificate issued under the cited policy provisions, are exempted from customs duty; the exemption distinguishes imports by status holders of the marine sector from those by status holders of other sectors.
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