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of <h1>Importers Must Follow Rules for Exemption Under Section 25(1) of Customs Act, 1962 for Manufacturing or Service Use</h1> These rules apply to importers seeking to benefit from an exemption notification under section 25(1) of the Customs Act, 1962. The exemption is contingent upon the use of imported goods for manufacturing a commodity or providing an output service. The rules are applicable only to exemption notifications that specifically require adherence to these rules.
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