Import exemption conditions revised to expand eligible importers and tighten documentation and value-linked certification requirements. Corrigendum to Notification No.12/2012-Customs revises tariff table entries and Annexure conditions: it reclassifies composite fertilisers and expands product descriptions, corrects textual and numeric errors, allows imports by manufacturers or merchant exporters tied to supporting manufacturers, requires entitlement certificates to name supporting manufacturers, and replaces the textile/leather condition with a footwear-specific rule permitting concessional imports by registered manufacturers subject to an import value ceiling and a certificate from the Council for Leather Exports evidencing export performance and prior imports.
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.
Import exemption conditions revised to expand eligible importers and tighten documentation and value-linked certification requirements.
Corrigendum to Notification No.12/2012-Customs revises tariff table entries and Annexure conditions: it reclassifies composite fertilisers and expands product descriptions, corrects textual and numeric errors, allows imports by manufacturers or merchant exporters tied to supporting manufacturers, requires entitlement certificates to name supporting manufacturers, and replaces the textile/leather condition with a footwear-specific rule permitting concessional imports by registered manufacturers subject to an import value ceiling and a certificate from the Council for Leather Exports evidencing export performance and prior imports.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
