Customs Act, 1962 — Chapter V: Levy of, and Exemption from, Customs Duties
25A. Inward processing of goods
Where the Central Government is satisfied it is necessary in the public interest, it may, by notification, exempt goods imported for repair, further processing or manufacture from the whole or part of customs duty, subject to: (a) re-export after such repair, processing or manufacture within one year of the clearance order; (b) the imported goods being identifiable in the export goods; and (c) any other conditions specified in the notification.
