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Insertion of new sections 25A and 25B-Inward processing of goods-Outward processing of goods

Section 62 - Acts - INDIRECT TAXES - Customs - FINANCE ACT, 2018 - Section 62 - Insertion of new sections 25A and 25B 62. In the Customs Act, after section 25, the following sections shall be inserted, namely:- Inward processing of goods 25A. Where t .....

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from the whole or any part of duty of customs leviable thereon, subject to the following conditions, namely:- (a) the goods shall be re-exported after such repair, further processing or manufacture, as the case may be, within a period of one year fro .....

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anding anything contained in section 20, where the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification, exempt such of the goods which are re-imported after being exported for the purposes of .....

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