https://www.taxtmi.com/notifications?id=21512 The substituted proviso requires the importer to furnish an undertaking that the imported goods will be used for the specified purpose, that accounts of goods received and consumed at the place of manufacture will be maintained as directed by the Assistant Collector of Customs, and that an extract of such account certified by the manufacturer will be produced within the permitted period; failure to comply will render the importer liable to pay the difference between the duty leviable but for the exemption and that already paid at importation. en-us Mon, 28 Apr 1986 00:00:00 +0530 Thu, 03 Sep 2009 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=21512 The substituted proviso requires the importer to furnish an undertaking that the imported goods will be used for the specified purpose, that accounts of goods received and consumed at the place of manufacture will be maintained as directed by the Assistant Collector of Customs, and that an extract of such account certified by the manufacturer will be produced within the permitted period; failure to comply will render the importer liable to pay the difference between the duty leviable but for the exemption and that already paid at importation. Notifications Customs Mon, 28 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/notifications?id=21512