Customs duty exemption for inward processing depends on re-export within one year and compliance with specified notification conditions. The Central Government may notify an exemption from customs duty on goods imported for repair, further processing or manufacture, subject to public interest and specified conditions. The goods must be re-exported within one year after the relevant repair, processing or manufacture, be identifiable in the export goods, and satisfy any additional conditions in the notification.
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.
Customs duty exemption for inward processing depends on re-export within one year and compliance with specified notification conditions.
The Central Government may notify an exemption from customs duty on goods imported for repair, further processing or manufacture, subject to public interest and specified conditions. The goods must be re-exported within one year after the relevant repair, processing or manufacture, be identifiable in the export goods, and satisfy any additional conditions in the notification.
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