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Section 25B: Outward processing of goods.

The Customs Act, 1962Central Act · Act 52 of 1962

[25B. Outward processing of goods.--Notwithstanding anything contained in section 20, where the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification, exempt such of the goods which are re-imported after being exported for the 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-imported into India 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 permitting clearance for export is made;

(b) the exported goods are identifiable in the re-imported goods; and

(c) such other conditions as may be specified in that notification.]

Where this provision sits

ActThe Customs Act, 1962
Section25B
Marginal noteOutward processing of goods.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act 13 of 2018. . Ins. by Act 13 of 2018, s. 62 (w.e.f. 28-3-2018).

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