Exemption to goods imported into India for export under Import-Export Pass Book Scheme

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....r directly or obtained against a Release order for the purpose of manufacture of products (hereinafter referred to as the end products) or replenishment of goods used in the manufacture of end products, or both, and for export out of India as mandatory spares along with the end products, for execution of one or more export orders, in accordance with the Import-Export Pass Book Scheme, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :- (a) that the importer has been issued necessary Import-Export Pas....

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....tion contained herein; (d) that the said imported goods, after clearance by Customs, are taken direct to the factory of manufacture of the end products to be ex­ported and are duly and immediately entered into the records required to be maintained by the exporter as the manufacturer under the Central Excises and Salt Act, 1944 (1 of 1944) and the rules made thereunder, unless he is exempted thereunder from the maintenance of such records : Provided that where the importer is an Export or Trading House not being a manufacturer, the goods after import are transferred to supporting manufacturer whose name appear in the relevant Import-Export Pass Book for manufacture of end products and that complete accounts are maintained by such impor....

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....ly to the extent of materials used in the manufacture of end products exported prior to the date of first importation under the Import-Export Pass Book; Provided that where such goods are imported for replenishment of materials used in the manufacture of end products exported, the holder of Import-Export Pass Book being an exporter who is also a manufacturer may utilise the replenished materials for production of any goods subject to actual user conditions; Provided further that the licensing authority may consider the request of the holder of Import-Export Pass Book being an exporter who is not a manufacturer, for transfer of the replenished materials at landed cost, to the supporting manufacturer concerned, whose name appears in the sai....