Exemptions for export-oriented operations expanded to include production, packaging, job-work and permitted duty-free destruction. Amendment broadens exempt activities to cover production, packaging and job-work for export; expands ancillary operations to include testing, repairs, refining, display, processing, job-work and any other operation necessary for manufacture of the final product; omits paragraph 3(c); and empowers the Assistant Commissioner, subject to conditions, to permit duty-free destruction of reject, waste and scrap within an export oriented unit or outside it where destruction within the unit is not possible.
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Provisions expressly mentioned in the judgment/order text.
Exemptions for export-oriented operations expanded to include production, packaging, job-work and permitted duty-free destruction.
Amendment broadens exempt activities to cover production, packaging and job-work for export; expands ancillary operations to include testing, repairs, refining, display, processing, job-work and any other operation necessary for manufacture of the final product; omits paragraph 3(c); and empowers the Assistant Commissioner, subject to conditions, to permit duty-free destruction of reject, waste and scrap within an export oriented unit or outside it where destruction within the unit is not possible.
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