Customs (Import of Goods at Concessional Rates of Duty for Manufacturers of Excisable Goods), First Amendment Rules, 1998 - 33/98 - Customs - Non Tariff
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Concessional import filings: manufacturers may choose consignment or quarterly-estimate applications; customs must record consignment details. Manufacturers may apply for concessional import duty either per consignment or by declaring an estimated quarterly requirement. If the quarterly-estimate option is used, the Assistant Commissioner of Customs must debit the application with the quantity and value imported under each consignment and record bill of entry particulars before allowing the exemption notification benefit.
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.
Concessional import filings: manufacturers may choose consignment or quarterly-estimate applications; customs must record consignment details.
Manufacturers may apply for concessional import duty either per consignment or by declaring an estimated quarterly requirement. If the quarterly-estimate option is used, the Assistant Commissioner of Customs must debit the application with the quantity and value imported under each consignment and record bill of entry particulars before allowing the exemption notification benefit.
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