Customs exemption: rags and garment trimmings may be cleared from export zones subject to permitted percentage limits. Permits clearance from an export processing zone of rags, trimmings and tailor cuttings arising in manufacture of readymade garments, provided the percentage of such waste does not exceed the limit fixed by the relevant Export Processing Zone Board; adds this condition in the opening paragraph and inserts a corresponding clause in paragraph 2 of the original notification, creating a conditional exemption for manufacturing residue tied to the Zone's prescribed quantitative threshold.
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: rags and garment trimmings may be cleared from export zones subject to permitted percentage limits.
Permits clearance from an export processing zone of rags, trimmings and tailor cuttings arising in manufacture of readymade garments, provided the percentage of such waste does not exceed the limit fixed by the relevant Export Processing Zone Board; adds this condition in the opening paragraph and inserts a corresponding clause in paragraph 2 of the original notification, creating a conditional exemption for manufacturing residue tied to the Zone's prescribed quantitative threshold.
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