Customs duty exemption for specified semiconductor manufacturing equipment imports under concessional import procedure, subject to procedural conditions. The notification exempts from the whole of customs duty a detailed list of machinery, parts and accessories used in semiconductor and flat-panel display manufacture, specified by tariff headings, and includes goods from any chapter required for manufacture of the listed items; the exemption is available only where importers follow the prescribed concessional import procedure and is subject to the notification's temporal limits and subsequent amendments.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for specified semiconductor manufacturing equipment imports under concessional import procedure, subject to procedural conditions.
The notification exempts from the whole of customs duty a detailed list of machinery, parts and accessories used in semiconductor and flat-panel display manufacture, specified by tariff headings, and includes goods from any chapter required for manufacture of the listed items; the exemption is available only where importers follow the prescribed concessional import procedure and is subject to the notification's temporal limits and subsequent amendments.
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