Concessional import duty rules govern eligibility for exemption when imported goods are used to manufacture excisable goods. These rules apply to an importer seeking an exemption notification under section 25(1) of the Customs Act when the exemption depends on use of imported goods for manufacture of excisable commodities; they apply only where a notification prescribes observance of the rules, and they apply even if the manufactured excisable goods are not chargeable to excise duty or are wholly exempt.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional import duty rules govern eligibility for exemption when imported goods are used to manufacture excisable goods.
These rules apply to an importer seeking an exemption notification under section 25(1) of the Customs Act when the exemption depends on use of imported goods for manufacture of excisable commodities; they apply only where a notification prescribes observance of the rules, and they apply even if the manufactured excisable goods are not chargeable to excise duty or are wholly exempt.
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