Post-export use of exempt materials permitted - importer may use them to manufacture other goods after obligations discharged. Amendment adds a proviso that once the export obligation has been discharged in full, the exempt materials may be utilised by the importer in his own factory for manufacture of any other goods, thereby allowing domestic use of duty free inputs after completion of the export performance requirement.
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.
Post-export use of exempt materials permitted - importer may use them to manufacture other goods after obligations discharged.
Amendment adds a proviso that once the export obligation has been discharged in full, the exempt materials may be utilised by the importer in his own factory for manufacture of any other goods, thereby allowing domestic use of duty free inputs after completion of the export performance requirement.
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