Duty exemption for intermediate goods used in domestic manufacture for export under bond applies to normal levies. No duty need be collected on intermediate goods produced and used in the same factory in the manufacture of finished excisable goods exported under bond, irrespective of whether there is any provision permitting deferment or non-payment of duty on these intermediate goods; this non-collection principle, introduced to avoid compounded levy on inputs used in exported manufactures, applies equally to normal levies.
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.
Duty exemption for intermediate goods used in domestic manufacture for export under bond applies to normal levies.
No duty need be collected on intermediate goods produced and used in the same factory in the manufacture of finished excisable goods exported under bond, irrespective of whether there is any provision permitting deferment or non-payment of duty on these intermediate goods; this non-collection principle, introduced to avoid compounded levy on inputs used in exported manufactures, applies equally to normal levies.
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