Packaging included within duty-free inputs; permitted capital goods withdrawal from export zones subject to conditions and duty on depreciation. Notifications are amended to include packaging within the scope of duty-free inputs for goods intended solely for export, add a provision permitting the Assistant Collector of Central Excise to allow capital goods to be taken out of an Export Processing Zone to any place in India where the unit has been authorised by the Zone Board and the goods have been used in the Zone for not less than three years, subject to payment of duty on the depreciated value at the time of clearance, and impose responsibilities on customs officers to ensure utilisation or accounting of non-duty-paid goods.
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.
Packaging included within duty-free inputs; permitted capital goods withdrawal from export zones subject to conditions and duty on depreciation.
Notifications are amended to include packaging within the scope of duty-free inputs for goods intended solely for export, add a provision permitting the Assistant Collector of Central Excise to allow capital goods to be taken out of an Export Processing Zone to any place in India where the unit has been authorised by the Zone Board and the goods have been used in the Zone for not less than three years, subject to payment of duty on the depreciated value at the time of clearance, and impose responsibilities on customs officers to ensure utilisation or accounting of non-duty-paid goods.
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