Kindly refer to notification No. 73/ 95-Customs dated 16th March, 1995 which amends Notification No. 161/92-Customs dated 20th April, 1992.

2.    Notification No. 73/95-Customs dated 16th March, 1995 extends the benefit of duty free import of the replenishment components by the  importer which can be imported for the manufacture of any other Capital goods in his factory of production. The Notification also provides that the importer is required to give proof to the satisfaction of the Assistant Collector of Customs at the Port of importation that the components allowed to be imported duty free have been received and used for the aforesaid purpose.