Definition

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..... is capitalized in the books of account of the importer; c. customs automated system means the Indian Customs Electronic Data Interchange System; d. date of import means the date of the order made by the proper officer under section 47, permitting clearance of the goods; e. Form means a form annexed to these rules; f. information means the information provided by the importer w .....

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..... w 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; j. notification includes any notification issued under sub-section (1) of section 25 and section 11 of the Act; k. output service means supply of service excluding after-sales servi .....

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