Policy Book. Under Rule 22, Capital goods, raw materials, intermediates, components, consumables, spares, accessories, instruments and other goods may be imported without any restrictions. Except
Government thought it fit to provide access to
essential raw materials, intermediates, components,
consumables and capital goods required for promoting
production. The object of this
terms of notification No.40/2006 exempts raw material,
components, intermediates, consumables, catalysts and parts which
are required for manufacture of resultant product. The word
convenience of reference:
Free impoitability 22 Capital goods, raw materials, intermediates,
components consumables, spares, parts, ac-
cessories, instruments and other goods may
be imported without ... being in force.
Actual user condition 23 Capital goods, raw materials, intermediates,
components, consumables, spares, parts ac-
cessories, instruments and other goods which
are importable
amended from time to time are defined as "raw materials, component, intermediates, consumables, computer software and parts required for manufacture of export product. Therefore ... materials' which has been defined to mean 'raw materials, component, intermediate, consumable, computer software and parts required for manufacture of export products
heading "Duty Exemption Scheme" under para 47, raw materials intermediates, components, consumable, parts, accessories, packing materials and computer software required for direct
manufacturer just because his job-workers paid duty on the intermediate components under the normal procedure instead of returning them to the manufacturer without payment
dated 10 September, 2004
Duty Free Replenishment Certificate (DFRC) or DFRC for intermediate Supply- Exemption to imports thereunder-
In exercise of the powers conferred ... this Notification:
(i), & (ii) .
(iii) Materials means
(a) raw materials, components, intermediates, consumables and parts used in the manufacture of resultant product;
(b) packaging
five years period or any other charges. Inputs mean raw materials, intermediates, components, consumables, parts and packing materials.
10. It can be seen from
acceptable, as Para 22 itself says that capital goods, raw materials, intermediates, components, consumables, spares, parts, accessories, instruments and other goods may be imported without
