Customs exemption for export manufacture expanded to expressly include inputs, consumables and computer software for production uses. The amendment substitutes the Explanation to clause (iii)(a) of the notification to permit exemption for raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export products, clarifying the category of inputs eligible for concession under the notification.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for export manufacture expanded to expressly include inputs, consumables and computer software for production uses.
The amendment substitutes the Explanation to clause (iii)(a) of the notification to permit exemption for raw materials, components, intermediates, consumables, computer software and parts required for manufacture of export products, clarifying the category of inputs eligible for concession under the notification.
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