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tariff

imposed by a government on imported or in some countries exported goods b : a duty or rate of duty imposed

Export

Export, includes the taking or sending out of goods by land,

Goods

shall be granted only if the 'goods' released from 100% export-oriented units were brought directly in to the factory of the

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Import

area. Goods can be cleared therefrom for home consumption or exportation only after payment of duties. Till that is done, there

Sale in the course of export

Sale in the course of export, the phrase 'sale in the course of export' comprises in … essen-tials: (i) that there must be a sale, (ii) that goods must actually be exported, and (iii) the sale must be

Prohibited goods

Prohibited goods, means any goods the import or export of which is subject to any prohibition under this Act

Sale within the course of export

Sale within the course of export, a purchase for the purpose of export like production or … act done in the course of the export of the goods out of the territory of India, Burmah Shell Oil Storage

Full amount payable by the foreign buyer in resect of the goods

from the foreign buyer in respect of the goods actually exported; and what would be due from a foreign buyer has

In the course of

the course of, the series of transactions which necessarily precede export or import of goods will come within the purview of

Income arising out of business of export

Income arising out of business of export, bring within its sweep not only export of any goods

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