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Customs - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Import of restricted item or not - used machine tools and ...


Used and Unmachined Tools Import Not Restricted as Hand Tools Are Considered Essential for Manufacturing and Production.

January 8, 2019

Case Laws     Customs     AT

Import of restricted item or not - used machine tools and unmachined tools - Nothing has been brought on record to prove that “hand tools” are not equipment and are not required for manufacture or production either directly or indirectly of goods or for rendering services. - Goods are not restricted.

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