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For the removal of doubts, it is hereby clarified that the specified goods shall be deemed not to have been used for the specified purpose even if any of the quantity of the subject goods is lost or destroyed by natural causes or by unavoidable accidents or for any other reasons during transport from the place of procurement to the DTA exporter and no wastage of the specified goods shall be allowed.
The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R.118(E), dated the 1st March, 2002 and was last amended by notification No.87/2007-Customs, dated the 23rd July, 2007 which was published in the Gazette of India, Extraordinary vide number G.S.R.499(E), dated the 23rd July, 2007.
The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R.94(E), dated the 1st March, 2006, and was last amended by notification No. 23/2007-Central Excise, dated the 3rd May, 2007 and published vide number G.S.R.322(E), dated the 3rd May, 2007.
The principal notification was published in the Gazette of India, Extraordinary, vide number G.S.R.93(E), dated the 1st March, 2006, and was last amended by notification No. 22/2007-Central Excise, dated the 3rd May, 2007 and published vide number G.S.R.321(E), dated the 3rd May, 2007.
