Customs exemption conditionality limited to importers who convert jumbo rolls and hold applicable industrial licence. Amendment conditions the customs exemption in Notification No. 176/83-Cus on the importer undertaking conversion by slitting or confectioning into finished products and holding an industrial licence for slitting and confectioning of photo sensitised materials from jumbo rolls, and inserts an Explanation defining 'jumbo rolls' as rolls width one metre or more and of length 400 metres or more.
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 conditionality limited to importers who convert jumbo rolls and hold applicable industrial licence.
Amendment conditions the customs exemption in Notification No. 176/83-Cus on the importer undertaking conversion by slitting or confectioning into finished products and holding an industrial licence for slitting and confectioning of photo sensitised materials from jumbo rolls, and inserts an Explanation defining "jumbo rolls" as rolls width one metre or more and of length 400 metres or more.
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