Customs amendment expands covered inputs: 'raw materials' and 'components' broadened to include intermediates, consumables, parts and packing. Amendment under sub section (1) of section 25 of the Customs Act, 1962 substitutes, in Notification No. 134/91 Customs, every occurrence of the words 'raw materials and components' with 'raw materials, components, intermediates, consumables, parts other than spares and packing materials,' thereby expanding the categories of goods covered by the exemption.
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Customs amendment expands covered inputs: 'raw materials' and 'components' broadened to include intermediates, consumables, parts and packing.
Amendment under sub section (1) of section 25 of the Customs Act, 1962 substitutes, in Notification No. 134/91 Customs, every occurrence of the words "raw materials and components" with "raw materials, components, intermediates, consumables, parts other than spares and packing materials," thereby expanding the categories of goods covered by the exemption.
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