https://www.taxtmi.com/notifications?id=120408 The amendment expands the additional duty reference to sub-sections (1), (3) and (5) of section 3, requires adherence to rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 for concessional imports, and restricts exemption for inputs used to manufacture finished goods or services cleared to the Domestic Tariff Area unless applicable GST is paid or goods remain in stock at exit; specified warehouse, authorised manufacturing-in-warehouse and duty-free organisation transfers remain exceptions. It also defines "duty" to include First Schedule customs duties and specified additional duties or excise duty. en-us Fri, 30 Jun 2017 00:00:00 +0530 Mon, 10 Jul 2017 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=120408 The amendment expands the additional duty reference to sub-sections (1), (3) and (5) of section 3, requires adherence to rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 for concessional imports, and restricts exemption for inputs used to manufacture finished goods or services cleared to the Domestic Tariff Area unless applicable GST is paid or goods remain in stock at exit; specified warehouse, authorised manufacturing-in-warehouse and duty-free organisation transfers remain exceptions. It also defines "duty" to include First Schedule customs duties and specified additional duties or excise duty. Notifications Customs Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=120408