Modification of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 93-Customs, dated the 13th November, 1971
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Exemption of zip fasteners from certain customs provisions when used by the owner for manufacture, including dyeing and repairing.
The Central Government, under section 11N of the Customs Act, 1962, exempts zip fasteners and parts from certain customs provisions where those zip fasteners and parts are utilised by the person owning, possessing or controlling them in, or in relation to, or for the purpose of, manufacture of any goods, including dyeing, tailoring and repairing.