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[Cites 0, Cited by 13] [Section 61(1)] [Section 61] [Entire Act]

Union of India - Subsection

Section 61(1)(a) in The Customs Act, 1962

(a)in the case of capital goods intended for use in any hundred per cent. export oriented undertaking, till the expiry of five years; [*]
(aa)[ in the case of goods other than capital goods intended for use in any hundred per cent. export-oriented undertaking, till the expiry of three years; and] [ Inserted by Act 32 of 2003, Section 113 (w.e.f. 14.5.2003).]