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Occasions export

Occasions export, where the sale was not directly and substantially connected with export, and where between the seller and ultimate

Goods exported in bond

Goods exported in bond, occurring in the exclusionary part of the proviso includes also goods exported under excise bond and

Export value

Export value, in relation to export by way of lease or hire-purchase or under any other similar arrangement, includes

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Export and Import

Export and Import, means, respectively, export from or import into India or any other country of goods or services,

Bill of export

Bill of export, means a bill of export referred to in s. 50. [Customs Act, 1962 (52 of 1962), s. 2

Deemed export

Deemed export, the fact that supplies of raw material from DTA to units in FTZ could or could not claim

Delivered for export

Delivered for export, cannot really mean 'exported'. It is straining language too far, Greenalls Manage-ment Ltd. v. Customs and Excise Comrs

Export goods

Export goods, s. 2(19) 'export goods' means any goods which are to be taken out of India to a

To export from India

To export from India, with its grammatical varia-tions and cognate expressions, means to take out of India to a place

Gods exported in bond

Gods exported in bond, see, Gourav Distributors (P) Ltd. v. Commissioner of Customs, (2004) 7 SCC 187. [Customs Act, 1962,

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