Customs exemption for specified pharmaceutical inputs permits duty-free import for manufacture, subject to strict compliance requirements. Notification under Section 25(1) exempts specified Chapter 29 goods from customs duty when imported for manufacture of listed drugs, subject to an undertaking that the inputs will be used for that manufacture, maintenance of manufacturer-certified accounts in the manner specified by the Assistant Collector of Customs, production of certified extracts within three months or an allowed extension, and payment on demand of the duty difference in case of noncompliance.
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 for specified pharmaceutical inputs permits duty-free import for manufacture, subject to strict compliance requirements.
Notification under Section 25(1) exempts specified Chapter 29 goods from customs duty when imported for manufacture of listed drugs, subject to an undertaking that the inputs will be used for that manufacture, maintenance of manufacturer-certified accounts in the manner specified by the Assistant Collector of Customs, production of certified extracts within three months or an allowed extension, and payment on demand of the duty difference in case of noncompliance.
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