Section 8
Ins. by Act 13 of 2018, s. 62 (w.e.f. 28-3-2018).
8. Ins. by Act 13 of 2018, s. 62 (w.e.f. 28-3-2018).
purposes of repair, further processing or manufacture, as may be specified therein, 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 from the date on which the order for clearance of the imported goods is made;
(b) the imported goods are identifiable in the export goods; and
(c) such other conditions as may be specified in that notification.