Amends Notification No. 113/2003 Customs, dated the 22nd July, 2003 (Castor oil cake — Manufactured from indigenous castor oil seeds and plant and machinery in SEZ)
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....r oil seeds and plant and machinery in SEZ) [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 118/2007 - Customs New Delhi, dated the 17th December, 2007 G.S.R. 773 (E). In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 ....
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.... 1, the following proviso shall be inserted, namely: - "Provided that exemption contained in this notification shall not apply in the cases where castor oil cake falling under item 23069017 and castor de-oiled cake falling under item 230690 27 of the First Schedule to the said Customs Tariff Act are manufactured out of inputs on which duty drawback or benefit under Duty Entitlement Passbook ....