Duty-free import entitlement requires export-linked certification, declarations, CA verification and regional office validation for pharmaceutical units. Appendix 8A authorises export linked duty free imports for pharmaceutical and biotechnology units by requiring applicants to submit export and entitlement calculations (25% of FOB exports), prior import usage, and proposed CIF import value; obliged declarations include use in manufacture, installation within six months, seven year retention, and R&D registration. A Chartered Accountant/Cost Accountant must certify the details and the Regional Office of the Directorate General of Foreign Trade must verify those certifications before issuing a certificate permitting duty free import under the relevant Customs Notification, subject to its conditions.
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-free import entitlement requires export-linked certification, declarations, CA verification and regional office validation for pharmaceutical units.
Appendix 8A authorises export linked duty free imports for pharmaceutical and biotechnology units by requiring applicants to submit export and entitlement calculations (25% of FOB exports), prior import usage, and proposed CIF import value; obliged declarations include use in manufacture, installation within six months, seven year retention, and R&D registration. A Chartered Accountant/Cost Accountant must certify the details and the Regional Office of the Directorate General of Foreign Trade must verify those certifications before issuing a certificate permitting duty free import under the relevant Customs Notification, subject to its conditions.
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