Export

export : to carry or send (as a commodity) to some other place (as another country) vi : to send something abroad ex·port [ek-spōrt] n ex·por·ta·bil·i·ty [ek-spōr-tə-bi-lə-tē] n ex·por·ta·ble [ek-spōr-tə-bəl] adj ...

Deemed export

Deemed export, the fact that supplies of raw material from DTA to units in FTZ could or could not claim import replenishment benefits for such supplies did not impact on the fact that such supplies from DTA to FTZ were 'Deemed exports', Larsen & Toubro Ltd. v. Union of India, (2005) 3 SCC 654....

Tools, Exportation of

Tools, Exportation of. This was formerly a criminal offence, but it is no longer so, since the restrictions upon trade are removed, 4 Steph. Com....

Importer-exporter Code Number

Importer-exporter Code Number, mean the Code Number granted under s. 7. [Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), s. 2 (f)]...

Gods exported in bond

Gods exported in bond, see, Gourav Distributors (P) Ltd. v. Commissioner of Customs, (2004) 7 SCC 187. [Customs Act, 1962, s. 20, first proviso (as it stood from 13-5-1994 to 26-5-1994)]...

Exporter

One who exports the person who sends goods or commodities to a foreign country in the way of commerce opposed to importer...

Exportability

The quality or state of being suitable for exportation...

Exportation

The act of exporting the act of conveying or sending commodities abroad or to another country in the course of commerce...

Processing

Processing, in common parlance 'processing' is understood as an action which brings forth some change or alteration of the goods or material which is subjected to the act of processing. 'What is necessary in order to characterise an operation as 'processing' is that the commodity must, as a result of the operation, experience some change' (See Chowgule & Co. Pvt. Ltd. v. Union of India, 1981 (1) SCC 653: AIR 1981 SC 1014). In a cold storage, vegetables, fruits and several other articles which requires preservation by refrigeration are stored. While as a result of long storage, Scientific examination might indicate loss of moisture content that is not sufficient for holding that the stored articles have undergone a process, Delhi Cold Storage Pvt. Ltd. v. Commissioner of Income Tax, New Delhi, AIR 1991 SC 2125.Processing, include the preservation of such products as canning, freezing drying, salting, smoking, peeling or filleting etc., Regional Executive, Kerala Fishermen's Welfare Fund...

Import

Import, in relation to any technology, means the bringing into India of, such technology from a place outside India. [Research and Development Cess Act, 1986, s. 2 (d)]Means bringing into any place within the territories to which this Act extends from a place outside those territories. [Insecticides Act, 1968 (46 of 1968), s. 3 (d)]Means bringing into India. [Aircraft Act, 1934 (22 of 1934), s. 2 (3)]Means to bring into India from a place outside India by land, sea or air. [Explosives Act, 1884 (4 of 1884), s. 4 (f)]With its grammatical variations and cognate expressions, means bringing into India from a place outside India. [Customs Act, 1962 (52 of 1962), s. 2 (23)]Means bringing into India from out of India, Gramophone Company of India Ltd. v. Birendra Bahadur Pandey, AIR 1984 SC 667: (1984) 2 SCR 664: (1984) 2 SCC 534. (Copyright Act, 1957, ss. 51, 53)In a sense, import may be said to be complete for certain purposes say, sales tax purposes on their clearance after assessment of du...

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