Customs exemption changes expand eligible 'other items' and alter condition wording affecting units in existence for shorter periods. The amendment to notification No. 153/1993 replaces the Annexure heading V. OTHER ITEMS with a specified list of eligible equipment (UPS, captive power plant components and transformers as recommended by the STP Society, servo control systems, central air conditioning equipment, private automatic branch exchanges, fax machines, video projection systems, security systems, computer furniture, and tools/kits/spares for those items). The amendment to notification No. 52/2003 substitutes wording in paragraph 6, condition (ii), changing the reference to the unit to apply differently with respect to units based on their duration of existence.
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 changes expand eligible 'other items' and alter condition wording affecting units in existence for shorter periods.
The amendment to notification No. 153/1993 replaces the Annexure heading V. OTHER ITEMS with a specified list of eligible equipment (UPS, captive power plant components and transformers as recommended by the STP Society, servo control systems, central air conditioning equipment, private automatic branch exchanges, fax machines, video projection systems, security systems, computer furniture, and tools/kits/spares for those items). The amendment to notification No. 52/2003 substitutes wording in paragraph 6, condition (ii), changing the reference to the unit to apply differently with respect to units based on their duration of existence.
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