Drawback on imported materials expanded to include additional specified inputs for export goods under customs amendment. Amendment to the customs exemption notification appends six specified imported inputs-Glass shells, Pectin, Rayon Grade Wood Pulp, Silicone oil, Tantalum oxide and Tungsten Ore-to the table of Notification No. 44/91 Cus, thereby expanding the schedule of materials eligible for drawback when used in export goods under the Customs Act powers invoked by the Central Government.
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Provisions expressly mentioned in the judgment/order text.
Drawback on imported materials expanded to include additional specified inputs for export goods under customs amendment.
Amendment to the customs exemption notification appends six specified imported inputs-Glass shells, Pectin, Rayon Grade Wood Pulp, Silicone oil, Tantalum oxide and Tungsten Ore-to the table of Notification No. 44/91 Cus, thereby expanding the schedule of materials eligible for drawback when used in export goods under the Customs Act powers invoked by the Central Government.
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