https://www.taxtmi.com/circulars?id=797 Broad-banding by Customs applies to Electronics and Writing Instruments under the specified Customs exemption notifications; there is no Customs broad-banding for Pharmaceuticals under the DEEC Scheme. Garments have a limited broad-banding facility confined to the Special Scheme under the EXIM Policy and Customs Notification, and that facility is subject to an actual user condition requiring inputs to be used in manufacture for export. en-us Wed, 03 May 1995 00:00:00 +0530 Wed, 16 Jul 2025 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=797 Broad-banding by Customs applies to Electronics and Writing Instruments under the specified Customs exemption notifications; there is no Customs broad-banding for Pharmaceuticals under the DEEC Scheme. Garments have a limited broad-banding facility confined to the Special Scheme under the EXIM Policy and Customs Notification, and that facility is subject to an actual user condition requiring inputs to be used in manufacture for export. Circulars Customs Wed, 03 May 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=797