Transferable DFIA: authorities should not insist on supporting manufacturers' registration when export obligation is fulfilled and DFIA redeemed. For transferable DFIA redeemed after completion of the export obligation, Regional Authorities need not insist on SSI or Central Excise registration certificates of supporting manufacturers or jobbers at the time of EODC issuance or DFIA transfer; Paragraph 4.16 procedures remain mandatory only for Actual User DFIA/Advance Authorisation import cases.
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.
Transferable DFIA: authorities should not insist on supporting manufacturers' registration when export obligation is fulfilled and DFIA redeemed.
For transferable DFIA redeemed after completion of the export obligation, Regional Authorities need not insist on SSI or Central Excise registration certificates of supporting manufacturers or jobbers at the time of EODC issuance or DFIA transfer; Paragraph 4.16 procedures remain mandatory only for Actual User DFIA/Advance Authorisation import cases.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
