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Special Advance Licensing Scheme permits duty-free import of inputs for manufacture of exported electronics subject to certified export obligation. Special Advance Licensing Scheme allows manufacturer-exporters of electronics to import specified inputs duty-free for manufacture of export goods, subject to DEEC-quantified descriptions, pre-export importation, normal Customs checks, prohibition on transfer except for prescribed waste, and discharge of export obligation only upon certification by a designated officer of actual utilisation; licences may be issued against LUT/Bond or Bank Guarantee, require port registration and DEEC debiting, and non-fulfilment attracts Customs duty recovery with interest and record-keeping contraventions.
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Provisions expressly mentioned in the judgment/order text.
Special Advance Licensing Scheme permits duty-free import of inputs for manufacture of exported electronics subject to certified export obligation.
Special Advance Licensing Scheme allows manufacturer-exporters of electronics to import specified inputs duty-free for manufacture of export goods, subject to DEEC-quantified descriptions, pre-export importation, normal Customs checks, prohibition on transfer except for prescribed waste, and discharge of export obligation only upon certification by a designated officer of actual utilisation; licences may be issued against LUT/Bond or Bank Guarantee, require port registration and DEEC debiting, and non-fulfilment attracts Customs duty recovery with interest and record-keeping contraventions.
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