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of <h1>Govt amends Customs Notification 162/90 to include identical materials for exports; adds Paragraph 1A for FTZ supplies.</h1> The Central Government has amended Notification No. 162/90-Customs, dated March 30, 1990, under the Customs Act, 1962. The amendment allows for the inclusion of materials with identical specifications and technical characteristics as those used in the final product. Additionally, a new provision, Paragraph 1A, permits importers to use imported raw materials or components for manufacturing final products intended for supply to a 100% export-oriented undertaking or a unit within a free trade zone, even if the final products have already been supplied as per the notification's requirements.
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