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Exemption to Raw materials etc. for manufacture of specified goods for supply to a hundred per cent export oriented undertaking or free trade zone

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..... ted the 30th March, 1990, the Central Government, being satisfied that it is necessary in the Public Interest so to do, hereby exempts materials required for the manufacture of the goods specified in the Table hereto annexed (hereinafter referred to as final products) when imported into India by a manufacturer of the final products for supply to a hundred percent export oriented undertaking or a unit within a free trade zone, from the whole of the duty of Customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon 1 [ under sub-sections (1), (3) and (5) of section 3 ] of the said Customs Tariff Act, subject to the following conditions, namely: .....

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..... as for discharging the obligations against the said licence; (6) that the exempt materials are utilised for the manufacture of final products for supply to a hundred percent export oriented undertaking or a unit within a free trade zone and that no portion of such materials shall be loaned, transferred, sold or disposed of in any other manner: Provided that where obligations under the licence have been fully discharged, sale proceeds realised and bond executed in terms of condition (3) redeemed by the Licensing Authority, the importer may if the benefit of input stage credit under rule 56A or rule 57A of Central Excise Rules, 1944 has not been availed in respect of final products manufactured, transfer the imported materials to any .....

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..... l user who undertakes to use the Acetic Anhydride in his own factory. TABLE S.No. Descripition (1) (2) (1) Corrugated cartons. (2) Tin Containers. (3) Plastic extruded/moulded/fabricated products. (4) Multilayer laminated collapsible tubes. (5) Circular diamond saw fitted with segments. (6) Segments of circular diamond saw. (7) Acetate Cigarette filter rods. (8) .....

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