https://www.taxtmi.com/forum/issue?id=116083 Imported raw materials supplied free for job work are exempt from customs duty where materials are supplied free against an export order, job work follows the concessional import procedure, the resultant goods and any imported inputs are re exported to the supplier or a specified person within six months or an extended period, and the FOB value of exports exceeds the required proportion of the CIF value of imports; Notification on concessional imports and the Customs (Import of Goods at Concessional rate of duty for Manufacture of excisable goods) Rules, 2016 prescribe the procedural and documentation requirements. en-us Mon, 02 Mar 2020 13:20:41 +0530 Thu, 23 Jan 2025 15:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116083 Imported raw materials supplied free for job work are exempt from customs duty where materials are supplied free against an export order, job work follows the concessional import procedure, the resultant goods and any imported inputs are re exported to the supplier or a specified person within six months or an extended period, and the FOB value of exports exceeds the required proportion of the CIF value of imports; Notification on concessional imports and the Customs (Import of Goods at Concessional rate of duty for Manufacture of excisable goods) Rules, 2016 prescribe the procedural and documentation requirements. Discussion-Forum Customs Mon, 02 Mar 2020 13:20:41 +0530 https://www.taxtmi.com/forum/issue?id=116083