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Custom In-Bond Manufacturing Scheme

January 9, 2020[2020] 113 taxmann.com 162 (Article)
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With the government’s continuous efforts to promote India as a manufacturing hub and the commitment towards ease of doing business, an initiative of customs in-bond manufacturing and operations facility was rationalised in June 2019. The key benefit of this facility is duty deferment on import of raw materials and capital goods used for manufacturing or other operations, in a bonded manufacturing facility.
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