Lining and inter-lining materials exemption requires AEPC certification and restricts domestic use for garment exporters. An exemption was added granting nil customs duty on lining and inter-lining materials imported by manufacturers registered with the Apparel Export Promotion Council for use in manufacturing textile garments for export, subject to an AEPC certificate certifying export value and prior imports and a representation that the goods will not be used or sold domestically; the Commissioner may order sample drawal at export where doubt exists about useability.
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.
Lining and inter-lining materials exemption requires AEPC certification and restricts domestic use for garment exporters.
An exemption was added granting nil customs duty on lining and inter-lining materials imported by manufacturers registered with the Apparel Export Promotion Council for use in manufacturing textile garments for export, subject to an AEPC certificate certifying export value and prior imports and a representation that the goods will not be used or sold domestically; the Commissioner may order sample drawal at export where doubt exists about useability.
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