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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 66

Power to Exempt Imported Materials Used in the Manufacture of Goods in Warehouse

~1 min read
https://sooperkanoon.com/act/44886

Bare act section · Research

About this section

Customs Act, 1962 Section 66 is part of Customs Act, 1962 - Power to Exempt Imported Materials Used in the Manufacture of Goods in Warehouse. Read the section text below and explore Indian court judgments that cite it.

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Section Text

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 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.

Frequently asked questions

What does Customs Act, 1962 Section 66 provide?

Section Section 66 of the Customs Act, 1962 (Power to Exempt Imported Materials Used in the Manufacture of Goods in Warehouse) is reproduced on this page as part of the Customs Act, 1962. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Customs Act, 1962 Section 66?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 66. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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