Amends Notification Nos. 91/2009-Customs, 94/2009-Customs and 99/2009-Customs all dated 11-09-2009 - Exempts materials imported into India against a Duty Free Import Authorisation issued in terms of Foreign Trade Policy - 90/2010 - Customs -Tariff
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Exemption from customs duties narrowed: vehicles and duty free scrip transferability restricted; safeguard and anti dumping exclusions specified. Amendments modify three customs notifications to limit exemptions for imports under Duty Free Import Authorisations and related scrips: personal vehicles are excluded except vehicles constituting professional equipment for service providers; scrips are generally non-transferable but freely transferable for cold chain equipment among status holders and for units in Ministry recognized Parks (excluding developers); and exemptions are redefined to cover safeguard and anti-dumping duties while excluding such exemptions for materials supplied under Advance Authorisation, to EOUs and specified parks, to EPCG capital goods recipients, certain marine freight containers, and UN funded projects.
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 customs duties narrowed: vehicles and duty free scrip transferability restricted; safeguard and anti dumping exclusions specified.
Amendments modify three customs notifications to limit exemptions for imports under Duty Free Import Authorisations and related scrips: personal vehicles are excluded except vehicles constituting professional equipment for service providers; scrips are generally non-transferable but freely transferable for cold chain equipment among status holders and for units in Ministry recognized Parks (excluding developers); and exemptions are redefined to cover safeguard and anti-dumping duties while excluding such exemptions for materials supplied under Advance Authorisation, to EOUs and specified parks, to EPCG capital goods recipients, certain marine freight containers, and UN funded projects.
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