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Customs - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Exemption certificate in respect of defence items imported - ...

Customs

February 11, 2014

Exemption certificate in respect of defence items imported - certificate have been issued by the Inspector General who is equivalent to Joint Secretary level officer in the Cabinet Secretary - exemption allowed - AT

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  1. Exemption to specified defense equipment and their parts imported in India by the Ministry of Defence, Government of India or the defence forces

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  6. Import - exemption - Whether it was necessary for the Appellant to produce the certificates at the time of filing of the Bill of Entry or whether it was sufficient if the - AT

  7. Exemption from additional duty u/s 3(5) when imported into India – Notification no. 21/2012 amended to allow exemption in respect of certain goods without conditions...

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