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Customs - Highlights / Catch Notes

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Exemption from CVD - imports of silver conductor paste - The ...


Exemption Denied: Imported Silver Conductor Paste Must Be Consumed On-Site to Qualify for Duty Exemption.

May 5, 2023

Case Laws     Customs     AT

Exemption from CVD - imports of silver conductor paste - The Notification clearly hold that the exemption is only available if the goods are consumed within the factory of production. In the instant case the goods are imported and, therefore this condition is not satisfied. For this reason the benefit of notifications cannot be extended. - AT

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