TaxTMI 
TaxTMI 
Goods imported into India for Export out of India
X X X X Extracts X X X X
X X X X Extracts X X X X
...., being satisfied that it is necessary in the public interest so to do, hereby exempts goods when imported into India either directly or through Release Order for the purpose of manufacture of products (hereinafter referred to as the end products) for export out of India against one or more export orders in accordance with the Import-Export Pass Book Scheme, from the whole of the duty of customs l....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... respect of their value and description (including technical characteristics if any); (c) that the importer at the time of the clearance of the said imported goods produces before the Assistant Collector of Customs the said Import-Export Pass Book and, if necessary, also the Release Order, and the importer — (i) makes a claim, in writing, to the Collector of Customs for such exemption; and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and immediately entered into the records required to be maintained by the importer as the manufacturer under the Central Excises and Salt Act, 1944 (1 of 1944) and the rules made thereunder, unless he is exempted from the maintenance of such records; (e) that the end products, as specified in the said Import-Export Pass Book, are exported out of India within the period specified in the Pass Boo....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of Pragati Maidan at New Delhi or Bangalore Cantonment Railway Station at Bangalore and the end products shall be exported out of India only through any of the said Customs ports, Cutsoms airports or inland container depots. Explanation :— For the purposes of this notification, — (i) "canalising agency" shall have the same meaning as in the Import and Export Policy April 1985 - March, 1....