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Customs - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Exemption from the whole of the duty of customs - Import of ...

Case Laws     Customs

February 8, 2023

Exemption from the whole of the duty of customs - Import of Machinery as Gift - bilateral Agreement - This factual portion is also reflected from the Certificate dated 09.11.1999 given by the European Union. The Certificate clearly mentions that the plant and machinery was gifted free of cost to the Programme under the bilateral Agreement between the Government of India and the European Union - On a plain reading of the Agreement, it is clear that clause 8 of the exemption notification stands satisfied - AT

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