Definition

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..... e 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 goods; ] (b) exemption notifi .....

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..... tput 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-sales service, utilizing imported goods. ] .....

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