Broad-banding of inputs limited to select sectors; garments subject to special-scheme actual-user restriction. Broad-banding by Customs applies to Electronics and Writing Instruments under the specified Customs exemption notifications; there is no Customs broad-banding for Pharmaceuticals under the DEEC Scheme. Garments have a limited broad-banding facility confined to the Special Scheme under the EXIM Policy and Customs Notification, and that facility is subject to an actual user condition requiring inputs to be used in manufacture for export.
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.
Broad-banding of inputs limited to select sectors; garments subject to special-scheme actual-user restriction.
Broad-banding by Customs applies to Electronics and Writing Instruments under the specified Customs exemption notifications; there is no Customs broad-banding for Pharmaceuticals under the DEEC Scheme. Garments have a limited broad-banding facility confined to the Special Scheme under the EXIM Policy and Customs Notification, and that facility is subject to an actual user condition requiring inputs to be used in manufacture for export.
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