Reversal of customs additional duty credit for imported gold dore bar: majority of credit must be debited on supply of gold or jewellery. Rule 44A limits the input tax credit attributable to additional customs duty paid on imported gold dore bar and mandates that the larger portion of such credit be debited from the electronic credit ledger at the time of supply of the dore bar or of gold or gold jewellery made from it; where supply already occurred, the debit must be effected within one week of the rule's commencement.