Definition

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..... of the importer;] 5[(ab) 'common portal' means the common customs electronic portal as referred to in section 154C of the Act; (ac) 'customs automated system' means the Indian Customs Electronic Data Interchange System; (ad) 'date of import' means the date of the order made under section 47 of the Act permitting clearance of such goods;] (b) "exemption notification" means a notification i .....

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..... the processing of raw materials or inputs by the importer in any manner that results in emergence of a new product having a distinct nature or character or use or name; and the term "manufacturer" shall be construed accordingly;] 4[(f) "output service" means supply of service excluding after-sales service, utilizing imported goods.] ************* NOTES:- 1. Inserted vide Notification No. 09/2 .....

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