Exempts certain materials required for the manufacture of the final goods from additional duty, safeguard duty and anti-dumping duty - 112/2009 - Customs -Tariff
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Exemption from additional, safeguard and anti dumping duties for imported inputs subject to Advance Authorisation and fulfilment of export obligations. Exempts imported materials required for manufacture of specified final goods from basic customs duty and, where applicable, additional, safeguard and anti dumping duties, provided the importer holds and produces an Advance Authorisation detailing materials and final goods, complies with export obligation discharge timelines, and furnishes bonds, certificates or pays duty as required. Imports must transit through prescribed ports/airports/ICDs or approved locations; transfers are restricted except to compliant job workers. Safeguard and anti dumping exemptions are excluded for certain final goods; similar exemptions apply to EOUs, EHTPs and STPs.
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.
Exemption from additional, safeguard and anti dumping duties for imported inputs subject to Advance Authorisation and fulfilment of export obligations.
Exempts imported materials required for manufacture of specified final goods from basic customs duty and, where applicable, additional, safeguard and anti dumping duties, provided the importer holds and produces an Advance Authorisation detailing materials and final goods, complies with export obligation discharge timelines, and furnishes bonds, certificates or pays duty as required. Imports must transit through prescribed ports/airports/ICDs or approved locations; transfers are restricted except to compliant job workers. Safeguard and anti dumping exemptions are excluded for certain final goods; similar exemptions apply to EOUs, EHTPs and STPs.
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