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of <h1>India Exempts Import Duty on Goods for Export Manufacturing Under Customs Act, 1962; Conditions Apply for Importers</h1> The Central Government of India, under the Customs Act, 1962, exempts certain imported goods from customs duty if they are intended for manufacturing products for export under the Import-Export Pass Book Scheme. The exemption is subject to conditions: the importer must have the necessary Import-Export Pass Book or Release Order, the goods must be specified in the Import Licence, and the importer must provide a bond or bank guarantee. The imported goods must be used as specified, not sold or transferred without permission, and imported/exported through designated ports or airports. The goods must be raw materials or components for manufacturing the end products.
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