Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Duty Exemption for Manufacturers Importing Raw Materials for Export-Oriented Units with Special Imprest Licence.</h1> The notification exempts raw materials and components used in manufacturing specified goods from customs duties when imported by manufacturers supplying to 100% export-oriented undertakings or units within a free trade zone. Conditions include possession of a Special Imprest Licence, compliance with Import-Export Policy, and execution of a bond ensuring the materials are used as specified. The importer must maintain records and provide a certificate confirming the supply of final products to the relevant entities. Failure to comply may result in the imposition of duties. The notification lists exempted goods such as corrugated cartons and tin containers.
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