Whether Duty-Free Import of Used Automation Equipment for Refurbishment Is Permissible? CAAR Clarifies

The Customs Authority of Advance Ruling (CAAR), Mumbai ruled that customs duty exemption shall be applicable on  import various second-hand or used goods (Indian or Foreign origin) for refurbishment/ re-processing/ re-conditioning/ re-designing/ re-manufacturing/ re-assembling/ re-tooling/ re-pair/ Software or Programming uploading/ Integration/ tooling validation and other related activities subject to compliance with Hazardous Waste Management Rules,…