https://www.taxtmi.com/notifications?id=21487 The substituted condition requires the importer to undertake that components 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 manufacturer-certified extract of such account evidencing receipt will be produced within a prescribed or extended period; failure to comply triggers payment, on demand, of the difference between duty leviable on the exempted quantity and duty paid at importation. en-us Mon, 28 Apr 1986 00:00:00 +0530 Thu, 03 Sep 2009 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=21487 The substituted condition requires the importer to undertake that components 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 manufacturer-certified extract of such account evidencing receipt will be produced within a prescribed or extended period; failure to comply triggers payment, on demand, of the difference between duty leviable on the exempted quantity and duty paid at importation. Notifications Customs Mon, 28 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/notifications?id=21487