Input credit for specified inputs used in intermediate and final product manufacture allowed subject to notification and conditions. Amendments redefine inputs to include materials manufactured and used within the factory and paints and packaging; permit sending materials out of the factory for testing, repair, refining, reconditioning or other necessary operations provided waste is returned; require declarations tying inputs to intended final products; and introduce rule 57 J empowering the Government to notify specified inputs used in intermediate products for duty credit under rule 57A subject to conditions and restrictions.
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.
Input credit for specified inputs used in intermediate and final product manufacture allowed subject to notification and conditions.
Amendments redefine inputs to include materials manufactured and used within the factory and paints and packaging; permit sending materials out of the factory for testing, repair, refining, reconditioning or other necessary operations provided waste is returned; require declarations tying inputs to intended final products; and introduce rule 57 J empowering the Government to notify specified inputs used in intermediate products for duty credit under rule 57A subject to conditions and restrictions.
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