Components imported for manufacture of capital goods for supply to a person holding a licence under EPCG Scheme - Amendment to Notification No. 161/92-Cus. - 73/95 - Customs -Tariff
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Use of imported components authorised for alternate capital goods when original supply completed, subject to customs evidence requirement. The amendment permits importers, where capital goods required under an EPCG licence have already been supplied, to use the imported components for manufacture of other capital goods in their factory. The importer must produce evidence of receipt and utilisation of those components to the satisfaction of the Assistant Collector of Customs at the port of importation, which will be accepted in lieu of the certificate envisaged in clause (3).
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.
Use of imported components authorised for alternate capital goods when original supply completed, subject to customs evidence requirement.
The amendment permits importers, where capital goods required under an EPCG licence have already been supplied, to use the imported components for manufacture of other capital goods in their factory. The importer must produce evidence of receipt and utilisation of those components to the satisfaction of the Assistant Collector of Customs at the port of importation, which will be accepted in lieu of the certificate envisaged in clause (3).
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