The Customs Act
66Power to exempt imported materials used in the manufacture of goods in warehouse
If any imported materials are used in accordance with the provisions of section 65 for the manufacture of any goods and the rate of duty leviable on the imported materials exceeds the rate of duty leviable on such goods, the Central Government, if satisfied that in the interests of the establishment or development of any domestic industry it is necessary so to do, may, by notification in the Official Gazette, exempt the imported materials from the whole or part of the excess rate of duty.
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WAREHOUSING
- 57 Licensing of public warehouses
- 58 Licensing of private warehouses
- 58A Licensing of special warehouses
- 58B Cancellation of licence
- 59 Warehousing bond
- 59A [Omitted.]
- 60 Permission for removal of goods for deposit in warehouse
- 61 Period for which goods may remain warehoused
- 62 [Omitted.]
- 63 [Omitted.]
- 64 Owner’s right to deal with warehoused goods
- 65 Manufacture and other operations in relation to goods in a warehouse
- 66 Power to exempt imported materials used in the manufacture of goods in warehouse
- 67 Removal of goods from one warehouse to another
- 68 Clearance of warehoused goods for home consumption
- 69 Clearance of warehoused goods for export
- 70 Allowance in case of volatile goods
- 71 Goods not to be taken out of warehouse except as provided by this Act
- 72 Goods improperly removed from warehouse, etc
- 73 Cancellation and return of warehousing bond
- 73A Custody and removal of warehoused goods