Customs exemption for specified chemical imports used in manufacture, conditioned on undertakings, certified accounts, and repayment on default. Exemption for specified Chapter 28 or 29 imports used in the manufacture of listed downstream goods is conditional on an importer's undertaking that the imports will be used for the stated manufacture, that certified accounts of receipt and consumption at the place of manufacture will be maintained and produced within a prescribed period, and that the importer will pay on demand the duty difference if these conditions are not met; procedural oversight rests with the Assistant Collector of Customs.
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.
Customs exemption for specified chemical imports used in manufacture, conditioned on undertakings, certified accounts, and repayment on default.
Exemption for specified Chapter 28 or 29 imports used in the manufacture of listed downstream goods is conditional on an importer's undertaking that the imports will be used for the stated manufacture, that certified accounts of receipt and consumption at the place of manufacture will be maintained and produced within a prescribed period, and that the importer will pay on demand the duty difference if these conditions are not met; procedural oversight rests with the Assistant Collector of Customs.
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