Customs exemption for garment manufacturing waste allowed for zone clearance when within Board fixed percentage limits. Amendment adds rags, trimmings and tailor cuttings from manufacture of readymade garments to exempted items for clearance from the Zone, permitting duty-free removal only where the proportion of such waste does not exceed the percentage fixed by the Cochin Export Processing Zone Board; the items are inserted into the notification's opening condition and the permitted clearances list.
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 garment manufacturing waste allowed for zone clearance when within Board fixed percentage limits.
Amendment adds rags, trimmings and tailor cuttings from manufacture of readymade garments to exempted items for clearance from the Zone, permitting duty-free removal only where the proportion of such waste does not exceed the percentage fixed by the Cochin Export Processing Zone Board; the items are inserted into the notification's opening condition and the permitted clearances list.
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