https://www.taxtmi.com/acts?id=40962 Rule 3 defines the principal expressions used in the concessional-duty and specified-end-use framework, including capital goods, date of import, job work, jurisdictional Custom Officer, manufacture, notification, output service, quarter, and specified end use. It also states that manufacture means processing that results in a new product with a distinct nature, character, use, or name, and that specified end use includes dealing with imported goods in the manner required by the notification and supply to the intended recipient. en-us Mon, 12 Sep 2022 14:36:01 +0530 Tue, 30 Jun 2026 13:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40962 Rule 3 defines the principal expressions used in the concessional-duty and specified-end-use framework, including capital goods, date of import, job work, jurisdictional Custom Officer, manufacture, notification, output service, quarter, and specified end use. It also states that manufacture means processing that results in a new product with a distinct nature, character, use, or name, and that specified end use includes dealing with imported goods in the manner required by the notification and supply to the intended recipient. Act-Rules Customs Mon, 12 Sep 2022 14:36:01 +0530 https://www.taxtmi.com/acts?id=40962