Exemption for castor oil cake clarified: excludes products made from inputs that received export benefits or duty drawback. Amendment inserts castor de-oiled cake into the notification's coverage so that castor oil cake and castor de-oiled cake manufactured in SEZs from indigenous inputs and SEZ plant and machinery fall within the notification. A proviso excludes the notification's exemption where the products are manufactured from inputs on which duty drawback, DEPB benefits, or any other export benefit under the Foreign Trade Policy has been availed by the SEZ unit or the supplier of inputs.
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.
Exemption for castor oil cake clarified: excludes products made from inputs that received export benefits or duty drawback.
Amendment inserts castor de-oiled cake into the notification's coverage so that castor oil cake and castor de-oiled cake manufactured in SEZs from indigenous inputs and SEZ plant and machinery fall within the notification. A proviso excludes the notification's exemption where the products are manufactured from inputs on which duty drawback, DEPB benefits, or any other export benefit under the Foreign Trade Policy has been availed by the SEZ unit or the supplier of inputs.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.