Rule 3 - Definition

Definition of manufacture clarifies processing that transforms inputs into a new product, affecting eligibility for concessional import duty.

Rule 3 defines key terms for concessional import duty rules: capital goods as items capitalised in the importer's books; exemption notification as the notification under the Act; and 'information' as the manufacturer's data to claim exemption. It designates the common portal and customs automated system as electronic interfaces and sets 'date of import' as the clearance order date. It further defines job work (treatment on importer's goods excluding certain precious articles), 'Jurisdictional Custom Officer', manufacture (processing producing a new distinct product), and output service (service supply using imported goods).