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of <h1>Customs Duty Exemption on Imports Under Advance Licence for Deemed Exports per Notification No. 50/2000-Cus.</h1> Notification No. 50/2000-Cus, dated April 27, 2000, issued by the Central Government under the Customs Act, 1962, grants exemption from customs duties on materials imported under an Advance Licence for deemed exports. The exemption applies to materials necessary for manufacturing final goods, contingent on specific conditions. These include possession of a valid Advance Licence, adherence to specified import and export procedures, and utilization of imported materials solely for manufacturing final goods. The notification outlines various eligible supplies, such as those to international organizations, projects financed by multilateral agencies, and certain power and infrastructure projects.
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