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(Customs) Rules, 2001

Topic Serial # Content Case Law
 

OMITTED

 
 

SUB-CHAPTER 5

 
 

RELEASE OF RAW HIDES FOR MANUFACTURE OF EXPORTABLE GOODS

 
264 In this sub-chapter unless
265 The Collector of Customs may,
266 (1) Before removal of raw materials
267 The raw materials
268 (1) An importer who desires
269 Before allowing clearance of any
270 After the requirement
271 (1)Any wastage or defective goods shall,
272 The importer shall maintain
273 The importer shall bear the
274 The importer shall enter into
275 1. the bond under which
276 No more than 5 per cent in terms
277 The production and shipment reports,
278 The repayment of duties shall
 

“SUB-CHAPTER 7

 
 

DUTY AND TAX REMISSION FOR EXPORTS

 
296 Definitions
297 Scope of DTRE facility
298 Application for DTRE approval
299 Input-output ratios and wastages
300 Grant of DTRE approval
301 Amendment, suspension or cancellation of DTRE approval
302 Acquisition of duty free input goods
302 302-A Drawal of samples
303 Acquisition of duty paid input goods
304 Acquisition of locally manufactured input goods
305 Utilization of input goods
306 Export of manufactured goods
307 Exports to Afghanistan, etc
307 307-A Unaccounted-for un-exported goods
307 307-B Refund of sales tax
307 307-C Records and documents
307 307-D Reconciliation statement
307 307-E DTRE audit
307 307-F Power to suspend DTRE facility
307 307-G Miscellaneous
307 307-H Saving
308 Delineation
309 Powers and functions of IOCO
310 Standard rate for purposes of Standard Notification
311 Specific rate in case of individual Notification
312 Revision
313 Miscellaneous
 

CHAPTER XIII

 
 

DEFERMENT

 
 

SUB-CHAPTER (1)

 
 

MACHINERY

 
314 Goods eligible for deferment of duty
315 Extent of deferment
316 Period of deferment
317 Surcharge
318 Request for deferment
319 Scrutiny and acceptance of documents
320 Recovery of deferred amount
321 Settlement of disputes
 

SUB-CHAPTER (2)

 
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