Date 10-Sep-2004 Issuing Authority Indian Customs
Tariff Notification Number 91/2004-Customs, dated 10-09-2004 Authority Type Tariff Notification
Subject Exempts materials against Advance Licence for deemed export


10th September, 2004

Notification No. 91 /2004 - Customs  

         In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), 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 final goods when imported into India, from 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 under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :-

(i)            that the importer has been granted Advance Licence for deemed export by the Licensing Authority for import of the said materials in terms of paragraph 4.1.3(c) of the Foreign Trade Policy (hereinafter referred to as the said licence) and the said licence is produced by the importer at the time of clearance for debit by the proper officer of customs;  

(ii)           that the said licence contains the endorsements specifying, inter alia,-  

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