Duty Exemption Schemes enable duty free import of export inputs under Advance Authorisation and DFIA subject to SION, EO and value addition. Chapter 4 creates duty exemption instruments-Advance Authorisation and DFIA-to permit duty free import of inputs physically incorporated in export products or consumed in production, governed by SION or approved self declaration. Authorisations carry export obligations, validity limits, actual user and non transferability conditions, accounting rules requiring precise matching of inputs in shipping documents, minimum value addition thresholds, and specified ineligible and sensitive items. DFIA is post export, exempt only from basic customs duty and requires higher minimum value addition; interactions with drawback and CENVAT are set out. Special schemes cover apparel fabrics and a distinct regime for Gems and Jewellery.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty Exemption Schemes enable duty free import of export inputs under Advance Authorisation and DFIA subject to SION, EO and value addition.
Chapter 4 creates duty exemption instruments-Advance Authorisation and DFIA-to permit duty free import of inputs physically incorporated in export products or consumed in production, governed by SION or approved self declaration. Authorisations carry export obligations, validity limits, actual user and non transferability conditions, accounting rules requiring precise matching of inputs in shipping documents, minimum value addition thresholds, and specified ineligible and sensitive items. DFIA is post export, exempt only from basic customs duty and requires higher minimum value addition; interactions with drawback and CENVAT are set out. Special schemes cover apparel fabrics and a distinct regime for Gems and Jewellery.
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