Customs exemption amendment permits use of imported materials for manufacture for export oriented units and free trade zone supply. The amendment permits replenishment of materials having identical specifications and technical characteristics to those used in manufacture, and inserts paragraph 1A providing that when final products for which raw materials or components were imported have already been supplied under the notification, importers may use such imported materials or components to manufacture final products to be supplied to a fully export oriented undertaking or a unit within a free trade zone.
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 amendment permits use of imported materials for manufacture for export oriented units and free trade zone supply.
The amendment permits replenishment of materials having identical specifications and technical characteristics to those used in manufacture, and inserts paragraph 1A providing that when final products for which raw materials or components were imported have already been supplied under the notification, importers may use such imported materials or components to manufacture final products to be supplied to a fully export oriented undertaking or a unit within a free trade zone.
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