Definition

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....is capitalised in the books of account of the importer;] ^5[(ab) 'common portal' means the common customs electronic portal as referred to in section 154C of the Act; (ac) 'customs automated system' means the Indian Customs Electronic Data Interchange System; (ad) 'date of import' means the date of the order made under section 47 of the Act permitting clearance of such g....

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....put to use for manufacture or for rendering output services; ^3[(e) "manufacture" means the processing of raw materials or inputs by the importer in any manner that results in emergence of a new product having a distinct nature or character or use or name; and the term "manufacturer" shall be construed accordingly;] ^4[(f) "output service" means supply of service excluding after-....