Acceptability of documentary evidence for fulfillment of export obligation against EPCG Scheme and the Duty Exemption Scheme/Diamond Imprest Licence/ Replenishment Licence
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Export obligation credit: physical exports under duty exemption and imprest licences count towards EPCG licence compliance. Physical exports made under the Duty Exemption Scheme, Diamond Imprest Licence and Replenishment Licence by a manufacturer exporter shall be accepted as documentary evidence to discharge export obligation under the EPCG Scheme for the same export product; for licences issued prior to 1.4.1999 such exports shall be counted towards EPCG obligations with effect from 1.4.1993 to align with Paragraph 6.5(vi) of the Exim Policy 1997-2002.
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 obligation credit: physical exports under duty exemption and imprest licences count towards EPCG licence compliance.
Physical exports made under the Duty Exemption Scheme, Diamond Imprest Licence and Replenishment Licence by a manufacturer exporter shall be accepted as documentary evidence to discharge export obligation under the EPCG Scheme for the same export product; for licences issued prior to 1.4.1999 such exports shall be counted towards EPCG obligations with effect from 1.4.1993 to align with Paragraph 6.5(vi) of the Exim Policy 1997-2002.
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