Importer undertaking for customs exemption: use restriction, recordkeeping, certified manufacturer receipt, and duty recovery on noncompliance.
The notification substitutes a condition requiring the importer to furnish an undertaking that the imported components will be used for the specified manufacturing purpose, that an account of components received and consumed at the place of manufacture will be maintained as directed by the Assistant Collector of Customs, and that an extract of such account, certified by the manufacturer, will be produced within a permitted period; failure to comply will trigger payment of the difference between duty leviable absent the exemption and duty already paid at importation.

Customs exemption conditions require importers to furnish undertakings and maintain certified accounts, with duty recovery on noncompliance.
The substituted proviso requires the importer to furnish an undertaking that the imported goods will be used for the specified purpose, that an account of goods received and consumed at the place of manufacture will be maintained as specified by the Assistant Collector of Customs, and that an extract of that account, certified by the manufacturer, will be produced within the period allowed; failure to comply will oblige the importer to pay the difference between duty leviable but for the exemption and duty already paid at import.

Customs exemption undertakings required for fuel-efficient car components, with accounting and certified production; noncompliance triggers duty recovery.
Amendment requires the importer to furnish an undertaking that components for fuel-efficient motor cars will be used for the specified purpose, that an account of components received and consumed at the place of manufacture will be maintained as specified by the Assistant Collector of Customs, and that a certified extract evidencing receipt will be produced within three months or an allowed extension; failure to comply makes the importer liable to pay the difference between duty leviable absent the exemption and duty already paid at importation.

Import undertaking requirement imposes use, recordkeeping, certified production evidence and payment obligation for exempted alloy steel imports.
The amendment requires the importer to furnish an undertaking that the imported alloy steel for I.C. engine valves will be used for the specified purpose, that accounts of receipt and consumption at the place of manufacture will be maintained as directed by the Assistant Collector of Customs, that a manufacturer certified extract evidencing receipt will be produced within three months (or extended period), and that the importer will pay, on demand, the difference between the duty leviable but for the exemption and the duty already paid if these conditions are not met.

Undertaking requirement for imported engine parts requires specified use, recordkeeping, certified receipt within three months, and duty payment on noncompliance.
Amendment requires the importer to furnish an undertaking that the imported parts will be used for the specified manufacturing purpose; an account of parts received and consumed at the place of manufacture will be maintained as specified by the Assistant Collector of Customs; a manufacturer certified extract of that account will be produced within three months or as extended by the Assistant Collector; and, on failure to comply with these conditions, the importer will pay on demand the difference between the duty leviable but for the exemption and the duty already paid at importation.

Importer undertaking for customs exemption requires use, recordkeeping, certified proof, and payment on breach.
The substituted proviso conditions the customs exemption on an importer undertaking that the imported steel tubes will be used for the specified purpose, that an account of quantities received and consumed at the place of manufacture will be maintained as directed by the Assistant Collector of Customs, and that a manufacturer certified extract of that account will be produced within three months or such extended period; failure to comply triggers payment on demand of the duty difference between leviable duty and duty already paid.

Importer undertaking requirement mandates use, record-keeping, certified production and duty recovery on non-compliance under customs notification.
Substituted condition (2) requires the importer to furnish an undertaking that the imported parts shall be used for the specified purpose; that an account of parts received and consumed at the place of manufacture shall be maintained as specified by the Assistant Collector of Customs; that the importer shall produce a manufacturer-certified extract of such account evidencing receipt within three months or such extended period as allowed by the Assistant Collector; and that, on demand for failure to comply with these requirements, the importer shall pay the difference between duty leviable but for the exemption and duty already paid at importation.

Import exemption conditions require undertakings on permitted use, recordkeeping, certified production proof and duty payment on breach.
Amendment conditions the import exemption on the importer furnishing an undertaking that the goods will be used for the specified manufacturing purpose, that an account of goods received and consumed at the place of manufacture will be maintained as specified by the Assistant Collector of Customs, and that a certified extract of such account will be produced within a prescribed period or an extended period allowed by the Assistant Collector; failure to comply attracts payment, on demand, of the difference between duty leviable but for the exemption and duty already paid at importation.

Customs exemption undertaking requires specified use, prescribed recordkeeping and certified proof or payment of duty difference on default.
The amendment requires an importer undertaking that the imported bulk drugs will be used only for the specified purpose, that accounts of goods received and consumed at the place of manufacture will be maintained as specified by the Assistant Collector of Customs, and that a manufacturer certified extract of those accounts will be produced within three months or such extended period as allowed by the Assistant Collector. Failure to comply triggers payment on demand of the difference between duty leviable but for the exemption and duty already paid at importation.

Exemption conditions for imported dumper component parts require undertakings, certified records, and duty payment on noncompliance.
Amendment replaces the exempting condition by requiring the importer to undertake that the component parts will be used for the specified purpose, that accounts of parts received and consumed at the place of manufacture will be maintained as directed by the Assistant Collector of Customs, and that a manufacturer certified extract of such account will be produced within three months or any extension allowed; failure to comply triggers payment of the difference between duty otherwise leviable and duty already paid.

Customs exemption undertaking: importers must use parts for hearing aid manufacture and keep certified records or face duty recovery.
Importers receiving component parts for manufacture of hearing aids must undertake that the parts will be used for that purpose, maintain accounts of parts received and consumed in the place of manufacture as specified by the Assistant Collector of Customs, produce a manufacturer certified extract of such accounts within the prescribed period or allowed extension, and pay on demand the difference between duty leviable absent the exemption and duty already paid if they fail to comply.

Importer undertaking requirement: mandatory account maintenance and conditional duty repayment on non-compliance.
The amendment conditions the customs exemption for yarn imported for manufacture of belting on the importer furnishing a written undertaking that the goods will be used for the specified purpose, that accounts of goods received and consumed at the place of manufacture will be maintained as directed by the Assistant Collector of Customs, and that a manufacturer certified extract of such accounts will be produced within the prescribed period or an allowed extension; failure to comply renders the importer liable to pay the difference between duty leviable absent the exemption and duty already paid.

Importer's undertaking required for exemption: use limitation, recordkeeping, certified production of accounts, pay duty difference on failure.
The substituted proviso requires the importer to furnish an undertaking that the imported goods will be used for the specified purpose, that accounts of goods received and consumed at the place of manufacture will be maintained as directed by the Assistant Collector of Customs, and that an extract of such account certified by the manufacturer will be produced within the permitted period; failure to comply will render the importer liable to pay the difference between the duty leviable but for the exemption and that already paid at importation.

Undertaking requirement for raw naphtha imports: conditional exemption subject to accounting, certified evidence and duty recovery on default.
The amendment conditions the exemption for imported raw naphtha on a mandatory undertaking by the importer that the goods will be used for the specified manufacture, that accounts of receipt and consumption will be maintained as directed by the Assistant Collector of Customs, and that a manufacturer certified extract of such accounts evidencing receipt in the manufacturing premises will be produced within three months or such extended period as allowed; failure to comply will attract payment equal to the difference between duty leviable but for the exemption and duty already paid.

Import duty exemption for lead glass used in lamp components, conditional on importer undertaking and pay-on-demand obligation.
Lead glass tubings and rods imported for manufacture of components for electrical lamps and fluorescent tubes are exempted from that portion of customs duty in excess of 40% ad valorem, subject to the importer furnishing an undertaking to use the goods for the specified purpose and to pay, on demand, the difference between duty otherwise leviable and duty paid if the undertaking is breached; the exemption is time limited under the notification.

Customs exemption for Chapter 29 inputs: import relief capped at an ad valorem rate, subject to a use undertaking and pay on demand remedy.
The Central Government exempts goods in Chapter 29 imported for manufacture of chloramphenicol powder or chloramphenicol palmitate from customs duty exceeding 60% ad valorem; the exemption covers items listed in the Schedule (L-Base; R-Base; S-Base) and is conditional on an importer's undertaking to use the goods for that manufacture, with a pay on demand obligation to remit the duty difference on failure to comply.

Customs exemption for Polytetra Fluoroethylene tapes for manufacture of insulated wires and cables, subject to use and reporting conditions.
Exemption for Polytetra Fluoroethylene tapes imported for the manufacture of Polytetra Fluoroethylene insulated wires or insulated cables relieves the importer from customs duty above a specified ad valorem threshold and from the additional duty under section 3, provided the importer furnishes an undertaking that the goods will be used for the stated manufacture, maintains accounts as specified by the Assistant Collector of Customs, produces a certified extract of such accounts within three months or an extended period allowed, and pays on demand the duty difference in case of non compliance.

Exemption for DDT imports allowed for public health use under malaria programme, subject to undertaking and duty recovery.
The Central Government exempts D.D.T. formulations (75% w.d.p.) imported for exclusive use in the National Malaria Eradication Programme from the whole of customs duty under the First Schedule to the Customs Tariff Act and from the whole of the additional duty under section 3, subject to an importer undertaking to use the goods exclusively for the programme and to pay, on demand, the difference between duty leviable but for the exemption and duty already paid if the undertaking is breached.

Customs duty exemption for specified X ray components on import for manufacture, subject to use undertaking and repayment on misuse.
A conditional customs duty exemption is accorded for specified goods imported for manufacture of X ray image intensifier systems, covering the portion of duty in the First Schedule in excess of forty percent ad valorem. Importers must furnish an undertaking to use the goods for the stated purpose and to pay, on demand, the difference between duty otherwise leviable and duty paid if they fail to comply.

Partial customs duty exemption for cellulose acetate flakes for manufacture, conditioned on a use undertaking and payback obligation.
Exemption grants partial customs duty relief for imports of cellulose acetate flakes when imported for manufacture of cellulose acetate moulding granules, conditioned on an undertaking that the goods will be used for that purpose and subject to a payback obligation to recover the difference if the undertaking is breached.