Customs duty relief extended to non-capital goods for use in export-oriented undertakings; procedural timeframes lengthened.

The amendment inserts clause aa into section 61 to permit concessional treatment for goods other than capital goods imported for use in hundred percent export-oriented undertakings for a three-year period, revises the proviso to cover clause (a), clause (aa) and clause (b), extends cross-references in sub-section (2) to include sub-clause (aa), and increases the procedural deadline from thirty days to ninety days.

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