Customs exemption scope expanded: permitted inputs for manufacture of export product expressly include raw materials, components, intermediates, consumables, software. The amendment substitutes sub clause (a) of clause (iv) in the Explanation to Notification No. 204/92 Cus., specifying that the goods covered for manufacture of export products are raw materials, components, intermediates, consumables, computer software and parts.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption scope expanded: permitted inputs for manufacture of export product expressly include raw materials, components, intermediates, consumables, software.
The amendment substitutes sub clause (a) of clause (iv) in the Explanation to Notification No. 204/92 Cus., specifying that the goods covered for manufacture of export products are raw materials, components, intermediates, consumables, computer software and parts.
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