Duty Free Service Entitlement Exemption allows specified imports to be relieved from customs and additional duties when certificate conditions are met. Exemption applies to spares, office equipment and furniture, capital goods, professional equipment and consumables (excluding agricultural and dairy products) imported against a Duty Free Service Entitlement Credit Certificate under paragraph 3.8 of the Export and Import Policy; such goods are exempt from customs duty, additional duty and special additional duty, provided the certificate is produced at clearance with sufficient credit, the certificate and goods are non-transferable, installation/use evidence for capital and related equipment is submitted within six months or extended period, and imports are effected through specified ports, airports, ICDs, LCSs or SEZs.
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.
Duty Free Service Entitlement Exemption allows specified imports to be relieved from customs and additional duties when certificate conditions are met.
Exemption applies to spares, office equipment and furniture, capital goods, professional equipment and consumables (excluding agricultural and dairy products) imported against a Duty Free Service Entitlement Credit Certificate under paragraph 3.8 of the Export and Import Policy; such goods are exempt from customs duty, additional duty and special additional duty, provided the certificate is produced at clearance with sufficient credit, the certificate and goods are non-transferable, installation/use evidence for capital and related equipment is submitted within six months or extended period, and imports are effected through specified ports, airports, ICDs, LCSs or SEZs.
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