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        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.

        <h1>Customs exemption for specified industrial inputs requires departmental approval and a use undertaking, or duty differential applies.</h1> Notification No.90/2007-Customs exempts specified imported goods used in industrial production from additional customs duty subject to conditions: importer approval under the Department of Information Technology scheme; a Deputy Secretary certificate at import confirming description, quantity and technical specifications for manufacture of listed advanced technology products; and an undertaking to Customs to use the goods for that purpose and to pay, on demand, the differential duty if not so used. The notification contained an expiry after 31 March 2010 and was rescinded by a subsequent 2022 notification.

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