Customs exemption amendment expands coverage to include export of other goods manufactured by the importer. The amendment modifies the Explanation to Notification No.55/2003-Customs by changing the proviso to sub clause (i) of clause (4): replacing wording in item (d) to append an additional connector to the reference to Import Policy and inserting a new item (e) to expressly include export of other goods manufactured by the importer within the notification's exemption.
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 expands coverage to include export of other goods manufactured by the importer.
The amendment modifies the Explanation to Notification No.55/2003-Customs by changing the proviso to sub clause (i) of clause (4): replacing wording in item (d) to append an additional connector to the reference to Import Policy and inserting a new item (e) to expressly include export of other goods manufactured by the importer within the notification's exemption.
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