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Section 66: Power to exempt imported materials used in the manufacture of goods in warehouse

The Customs Act, 1962*Union territory Act of Chandigarh · Act 52 of 1962

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

1. Subs. by Act 28 of 2016, s. 130, for section 64 (w.e.f. 14-5-2016).

2. Subs. by s. 131, ibid., for certain words (w.e.f. 14-5-2016).

59 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.

Where this provision sits

ActThe Customs Act, 1962*
Section66
Marginal notePower to exempt imported materials used in the manufacture of goods in warehouse
JurisdictionUnion territory of Chandigarh
StatusIn force as published by the source

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