Export eligibility rules require three consecutive years of exports; concessional recognition limited to qualifying manufacturer exporters. An exporter must have export performance in each of the three preceding years to qualify for status certificates; any year without exports disqualifies the applicant. The special concessional recognition is restricted to manufacturer exporters of specified small or regional categories, excludes merchant exporters, and requires ISO certificates covering the full three years and an explicit Chartered Accountant certification. The C.A. certificate must detail serial number and date, product, F.O.B. value, date of realisation and country of destination, with each page attested.
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 eligibility rules require three consecutive years of exports; concessional recognition limited to qualifying manufacturer exporters.
An exporter must have export performance in each of the three preceding years to qualify for status certificates; any year without exports disqualifies the applicant. The special concessional recognition is restricted to manufacturer exporters of specified small or regional categories, excludes merchant exporters, and requires ISO certificates covering the full three years and an explicit Chartered Accountant certification. The C.A. certificate must detail serial number and date, product, F.O.B. value, date of realisation and country of destination, with each page attested.
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