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        Case ID :
        DGFT

        Exports of goods under paragraph 11.7 of the EXIM Policy against payment In Indian Rupee in respect of irrevocable Letter of Credit established before 28.1.2000

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        Export exemptions for pre-existing irrevocable letters of credit allow shipments without intrinsic value addition if within original validity. Exporters who established irrevocable Letters of Credit for export payments in Indian Rupees prior to 28 January 2000 may export without the requirement of intrinsic value addition on imported goods, provided the shipment is effected within the original validity of the irrevocable Letter of Credit.
                          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.

                                Export exemptions for pre-existing irrevocable letters of credit allow shipments without intrinsic value addition if within original validity.

                                Exporters who established irrevocable Letters of Credit for export payments in Indian Rupees prior to 28 January 2000 may export without the requirement of intrinsic value addition on imported goods, provided the shipment is effected within the original validity of the irrevocable Letter of Credit.


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