Deemed imported material status allows duty drawback on specified inputs contained in exported goods under the Customs Act. The Central Government declares that the whole of each material specified in the annexed Table, when contained in goods manufactured in India and exported abroad, shall be deemed imported material for the purpose of section 75(1) of the Customs Act, thereby making the listed inputs eligible for duty drawback as if they had been imported.
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.
Deemed imported material status allows duty drawback on specified inputs contained in exported goods under the Customs Act.
The Central Government declares that the whole of each material specified in the annexed Table, when contained in goods manufactured in India and exported abroad, shall be deemed imported material for the purpose of section 75(1) of the Customs Act, thereby making the listed inputs eligible for duty drawback as if they had been imported.
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