Deemed imported material: specified inputs in exported goods treated as imported for customs classification and reliefs. The Central Government, exercising powers under sub section (1A) of section 75 of the Customs Act, declares that the whole of the materials specified in the annexed Table, when contained in goods manufactured in India and exported outside India, shall for the purpose of sub section (1) of the said section be deemed to be imported material; the Table lists specified raw materials, metals, chemicals and polymers and the notification has a defined period of operation.
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.
Deemed imported material: specified inputs in exported goods treated as imported for customs classification and reliefs.
The Central Government, exercising powers under sub section (1A) of section 75 of the Customs Act, declares that the whole of the materials specified in the annexed Table, when contained in goods manufactured in India and exported outside India, shall for the purpose of sub section (1) of the said section be deemed to be imported material; the Table lists specified raw materials, metals, chemicals and polymers and the notification has a defined period of operation.
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