https://www.taxtmi.com/notifications?id=21501 The substituted proviso requires the importer to furnish an undertaking that the imported goods will be used for the specified purpose, that an account of goods received and consumed at the place of manufacture will be maintained as specified by the Assistant Collector of Customs, and that an extract of that account, certified by the manufacturer, will be produced within the period allowed; failure to comply will oblige the importer to pay the difference between duty leviable but for the exemption and duty already paid at import. en-us Mon, 28 Apr 1986 00:00:00 +0530 Thu, 03 Sep 2009 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=21501 The substituted proviso requires the importer to furnish an undertaking that the imported goods will be used for the specified purpose, that an account of goods received and consumed at the place of manufacture will be maintained as specified by the Assistant Collector of Customs, and that an extract of that account, certified by the manufacturer, will be produced within the period allowed; failure to comply will oblige the importer to pay the difference between duty leviable but for the exemption and duty already paid at import. Notifications Customs Mon, 28 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/notifications?id=21501