Date: |
23-03-1995
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Notification No: |
Customs Circular No 26/1995
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Issuing Authority: |
Indian Customs
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Type: |
Circular
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File No: |
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Subject: |
Duty free imports of components of capital goods
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Duty free imports of components of capital goods
Circular No. 26 dated 23rd March 1995
Kindly refer to
notification No. 73/ 95-Customs dated 16th March 1995, which amends Notification
No. 161/92-Customs dated 20th April 1992.
2. Notification
No. 73/95-Customs dated 16th March, 1995 extends the benefit of duty free import
of the replenishment components by the importer which can be imported for
the manufacture of any other Capital goods in his factory of production. The
Notification also provides that the importer is required to give proof to the
satisfaction of the Assistant Collector of Customs at the Port of importation
that the components allowed to be imported duty free have been received and used
for the aforesaid purpose.
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