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Customs - Highlights / Catch Notes

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Exemption form Customs duty for goods imported for use in the ...

Case Laws     Customs

June 30, 2022

Exemption form Customs duty for goods imported for use in the manufacture of finished goods in the nature of PCB assemblies - the appellant’s factory is manufacturer of induction melting and heating furnace as well as induction welding equipment - the goods imported by the appellant is squarely covered under the table given in the notification and also the finished goods wherein the same is also clearly given in the table accordingly, the appellant is entitled for exemption. - AT

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