Duty free import of spices limited to genuine value addition; export obligation must be fulfilled within a fixed short period. Duty free import of spices under advance licence and EOU/SEZ provisions is limited to specified value addition processes such as crushing, grinding, sterilization or manufacture of oils and oleoresins and excludes simple cleaning, grading or re packing. Export obligation arising from such imports must be fulfilled within a prescribed short period measured from the date the first import consignment is cleared by customs, and EOU/SEZ units face an explicit minimum value addition requirement.
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Provisions expressly mentioned in the judgment/order text.
Duty free import of spices limited to genuine value addition; export obligation must be fulfilled within a fixed short period.
Duty free import of spices under advance licence and EOU/SEZ provisions is limited to specified value addition processes such as crushing, grinding, sterilization or manufacture of oils and oleoresins and excludes simple cleaning, grading or re packing. Export obligation arising from such imports must be fulfilled within a prescribed short period measured from the date the first import consignment is cleared by customs, and EOU/SEZ units face an explicit minimum value addition requirement.
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