Customs duty exemption on goods imported/procured for the purpose of development, operation and maintenance of special economic zone. - 081/2002 - Customs -Tariff
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Customs duty exemption scope expanded to include setting up of units alongside manufacture for special economic zones. The opening paragraph of the earlier notification is amended by substituting the words 'for the purposes of manufacture of goods' with 'for the purposes of setting up of units or for the purposes of manufacture of goods', thereby expressly extending customs duty exemption to goods imported or procured for the setting up of units in a special economic zone as well as for manufacture.
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 scope expanded to include setting up of units alongside manufacture for special economic zones.
The opening paragraph of the earlier notification is amended by substituting the words "for the purposes of manufacture of goods" with "for the purposes of setting up of units or for the purposes of manufacture of goods", thereby expressly extending customs duty exemption to goods imported or procured for the setting up of units in a special economic zone as well as for manufacture.
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