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        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.

        <h1>Trade credit rules: short maturities for general imports, extended terms allowed only for capital goods with reporting obligations.</h1> ADs may approve trade credits (suppliers' or buyers' credit) with original maturity up to one year for all EXIM-permissible imports; maturities exceeding one year and less than three years are permitted only for imports of capital goods. Trade credits of three years or more fall under External Commercial Borrowings. ADs may not approve credits beyond the per-transaction ceiling, may not roll-over beyond permissible maturity, and must observe prescribed all-in-cost ceilings. ADs must submit monthly consolidated Form TC reports with unique identification numbers and follow specified data formats.

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