Customs exemption scope expanded to cover goods used in production or packaging for export and packaging materials. The notification amendment broadens a customs exemption for articles destined for export to include goods used in connection with the production or packaging of goods for export, and inserts a new table entry categorising Packaging Materials as an exempt class, thereby explicitly extending procedural exemption coverage to packaging inputs and related imported capital goods used in export production.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption scope expanded to cover goods used in production or packaging for export and packaging materials.
The notification amendment broadens a customs exemption for articles destined for export to include goods used in connection with the production or packaging of goods for export, and inserts a new table entry categorising Packaging Materials as an exempt class, thereby explicitly extending procedural exemption coverage to packaging inputs and related imported capital goods used in export production.
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