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        Case ID :
        DGFT

        Amendments in the Hand Book of Procedure (Vol.1), 2004-2009 - Export to SEZ Units/ Supplies to Developers/Co-developers, irrespective of currency of realization, would also be counted for discharge of Export Obligation.

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        Export Obligation discharge: supplies to SEZ units and developers count regardless of currency of realization for compliance. Exports to Special Economic Zone units and supplies to developers or co developers shall be counted for discharge of export obligation irrespective of the currency of realization, by amendment to the Handbook of Procedures (Vol. I) under the Foreign Trade Policy.
                          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 Obligation discharge: supplies to SEZ units and developers count regardless of currency of realization for compliance.

                                Exports to Special Economic Zone units and supplies to developers or co developers shall be counted for discharge of export obligation irrespective of the currency of realization, by amendment to the Handbook of Procedures (Vol. I) under the Foreign Trade Policy.


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