Exclusion for replenishment imports: duty free indigenous inputs used in export manufacture fall outside the notification's scope. Inserted paragraph 2 excludes from Notification No. 116/88 Cus goods imported as replenishment of indigenous inputs where those indigenous inputs were obtained without payment of excise duty under the Central Excise rules and are used in manufacture of products exported to discharge the export obligation under the advance licence; the existing paragraph 2 is renumbered as paragraph 3.
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.
Exclusion for replenishment imports: duty free indigenous inputs used in export manufacture fall outside the notification's scope.
Inserted paragraph 2 excludes from Notification No. 116/88 Cus goods imported as replenishment of indigenous inputs where those indigenous inputs were obtained without payment of excise duty under the Central Excise rules and are used in manufacture of products exported to discharge the export obligation under the advance licence; the existing paragraph 2 is renumbered as paragraph 3.
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