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        Export obligation & Validity Period Extended under former Duty Exemption Scheme

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        Duty exemption licence validity extended, lengthening the export obligation period for qualifying licences issued under Handbook procedures. Licences issued on or after 1 October 1995 under the Duty Exemption Scheme (Chapter 7, Handbook of Procedures Vol.1) that originally carried twelve month validity or export obligation periods are extended to eighteen months. Revalidation and further extension for licences issued before 1 April 1997 are governed by the Handbook of Procedures (Vol.1), 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.

                                Duty exemption licence validity extended, lengthening the export obligation period for qualifying licences issued under Handbook procedures.

                                Licences issued on or after 1 October 1995 under the Duty Exemption Scheme (Chapter 7, Handbook of Procedures Vol.1) that originally carried twelve month validity or export obligation periods are extended to eighteen months. Revalidation and further extension for licences issued before 1 April 1997 are governed by the Handbook of Procedures (Vol.1), 1997-2002.





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                                ActsIncome Tax
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