Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Foreign Trade Procedure: Duty Exemption Scheme for Duty-Free Imports, Advance Authorisations, and Export Obligations Explained</h1> The Duty Exemption/Remission Scheme under Chapter 4 of the Foreign Trade Procedure outlines policies for obtaining Advance Authorisations for importing duty-free materials necessary for manufacturing export products. Eligible exporters, including their branches or manufacturing units, can apply for these authorisations. Specific procedures are detailed for cases involving inputs like Acetic Anhydride, Ephedrine, and Pseudoephedrine, which require additional endorsements and notifications to relevant authorities. The scheme allows for the transfer of duty-free materials between units, subject to certain conditions, and provides guidelines for self-declared authorisations when Standard Input Output Norms (SION) are not fixed. The text also covers the Duty Entitlement Passbook (DEPB) Scheme, which provides duty credits based on the deemed import content of export products, and the Duty Free Import Authorisation (DFIA) Scheme, which allows duty-free imports against export obligations. Additionally, it includes provisions for the export and import of gems and jewellery, including wastage norms, value addition requirements, and procedures for personal carriage of export parcels.
TaxTMI 
TaxTMI 
