Raw Materials, Components, Intermediates, Consumables, Parts other than Spares and Packing Materials for the Manufacture of Final Goods to be Supplied to Specified Agencies or Projects
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Customs exemption for specified inputs allows duty-free import for manufacture of goods supplied to listed aid and project agencies.
Notification No. 260/92-Cus exempts specified raw materials, components, intermediates, consumables, parts (other than spares) and packing materials from basic customs duty and additional duty when imported for manufacture of final goods to be supplied to agencies or projects listed in the Schedule, subject to import licence endorsements detailing description, quantity and value, execution of a bond securing licence obligations and duty, production of satisfactory evidence of use, exclusive utilisation for the scheduled supply, and specified transfer or reuse exceptions and availability under Open General Licence on producing the required import licence.