Customs - Exemption to Tunnel Boring Machines · TIOL-DDT 2287

Customs - Exemption to Tunnel Boring Machines

By Vijay Kumar

GOVERNMENT has substituted Sl. No. 397 of Notification No. 12/2012-Cus, dated 17.03.2012 with a new entry. This entry relates to exemption for tunnel boring machines and parts:

S. No.	Chapter or Heading or sub-heading or tariff item	Description of goods	Standard rate	Additional duty rate	Condition No.
(1)	(2)	(3)	(4)	(5)	(6)
397	84 or any other Chapter	The following goods, namely:- (A) Tunnel boring machines (B) Parts and components of (A) for use in the assembly of Tunnel boring machines	Nil Nil	- -	- -

S. No.

Chapter or Heading or sub-heading or tariff item

Description of goods

Standard rate

Additional duty rate

Condition No.

(1)

(2)

(3)

(4)

(5)

(6)

397

84 or any other Chapter

The following goods, namely:-

(A) Tunnel boring machines

(B) Parts and components of (A) for use in the assembly of Tunnel boring machines

Nil

The entries under Col.5 were NIL earlier. And that is the only change.

Notification No. , Dated: February 03 2014