Materials inclusion expanded to cover Advance Licence imports made integral to industrial projects after necessary processing. The amendment clarifies that the expression 'materials' in Notification No. 116/88-Cus. includes items imported under an Advance Licence when the export order requires establishment of an industrial project or plant, provided such items are subsequently exported after modification, alignment, or processing necessary to render them an integral part or sub-system of that project or plant.
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.
Materials inclusion expanded to cover Advance Licence imports made integral to industrial projects after necessary processing.
The amendment clarifies that the expression "materials" in Notification No. 116/88-Cus. includes items imported under an Advance Licence when the export order requires establishment of an industrial project or plant, provided such items are subsequently exported after modification, alignment, or processing necessary to render them an integral part or sub-system of that project or plant.
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