Customs exemption for Served From India imports requires valid certificate, specified goods, port routing and installation compliance. Exemption from customs and additional duties is granted for specified capital goods, office and professional equipment, office furniture, consumables and certain food and beverage items imported against a Served From India Scheme Certificate, subject to production of the certificate with sufficient credit, non transferability (with limited intra group actual user exceptions), installation/use certification for capital goods within six months or approved extension, exclusion of vehicles, and importation through specified ports, airports, ICDs, LCSs or notified 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.
Customs exemption for Served From India imports requires valid certificate, specified goods, port routing and installation compliance.
Exemption from customs and additional duties is granted for specified capital goods, office and professional equipment, office furniture, consumables and certain food and beverage items imported against a Served From India Scheme Certificate, subject to production of the certificate with sufficient credit, non transferability (with limited intra group actual user exceptions), installation/use certification for capital goods within six months or approved extension, exclusion of vehicles, and importation through specified ports, airports, ICDs, LCSs or notified SEZs.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.