https://www.taxtmi.com/notifications?id=21484 The substituted condition requires the importer to furnish an undertaking that the imported 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 evidencing receipt will be produced within three months or an extended period allowed. Failure to comply triggers payment, on demand, of the difference between duty leviable without the exemption and duty already paid. en-us Mon, 28 Apr 1986 00:00:00 +0530 Thu, 03 Sep 2009 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=21484 The substituted condition requires the importer to furnish an undertaking that the imported 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 evidencing receipt will be produced within three months or an extended period allowed. Failure to comply triggers payment, on demand, of the difference between duty leviable without the exemption and duty already paid. Notifications Customs Mon, 28 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/notifications?id=21484