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Rule 3 - Rules - Customs - Rule 3 - 3. . - In these rules, unless the context otherwise requires, - (a) Act means the Customs Act, 1962 (52 of 1962); (b) exemption notification means a notification issued under sub-section (1) of section 25 of the Ac .....

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n Appraiser exercising jurisdiction over the premises where either the imported goods shall be put to use for manufacture or for rendering output services; (e) manufacture means the processing of raw material or inputs in any manner that results in e .....

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