Third party exports permitted under export promotion schemes when manufacturer and exporter are named on the shipping bill, enabling duty remission. Third party exports qualify for benefits under all Export Promotion Schemes where the manufacturer and the third party are both named on the shipping bill; the third party functions as the merchant exporter enabling duty remission or exemption on inputs, and past cases may be regularised on submission of supporting documentation to the Licensing Authority.
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.
Third party exports permitted under export promotion schemes when manufacturer and exporter are named on the shipping bill, enabling duty remission.
Third party exports qualify for benefits under all Export Promotion Schemes where the manufacturer and the third party are both named on the shipping bill; the third party functions as the merchant exporter enabling duty remission or exemption on inputs, and past cases may be regularised on submission of supporting documentation to the Licensing Authority.
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