Customs exemption for imports used to manufacture specified export products under the Import Export Pass Book Scheme, subject to bond and record conditions. Exemption from customs and additional duty is provided for goods imported for manufacture of specified export end products under the Import-Export Pass Book Scheme, conditional on possession of the Pass Book or Release Order, production of documents and bond/bank guarantee at clearance, a declaration to pay duty on unused goods, immediate entry of goods into excise records, export of end products within the Pass Book period or allowed extension, prohibition on sale or alternative use without prior written permission, and import/export only through specified ports, airports or inland container depots.
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 imports used to manufacture specified export products under the Import Export Pass Book Scheme, subject to bond and record conditions.
Exemption from customs and additional duty is provided for goods imported for manufacture of specified export end products under the Import-Export Pass Book Scheme, conditional on possession of the Pass Book or Release Order, production of documents and bond/bank guarantee at clearance, a declaration to pay duty on unused goods, immediate entry of goods into excise records, export of end products within the Pass Book period or allowed extension, prohibition on sale or alternative use without prior written permission, and import/export only through specified ports, airports or inland container depots.
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