Importability under Served from India Scheme limited to items freely importable under ITC(HS); restricted goods barred from scheme use. Duty credits under SFIS and other Chapter 3 reward schemes may be used only for goods that are freely importable under the ITC(HS) Classification; imports under these schemes must be scrutinised against the FTP, Handbook of Procedures and customs notifications to ensure restricted goods are not cleared, and Public Notices or Standing Orders issued for guidance.
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.
Importability under Served from India Scheme limited to items freely importable under ITC(HS); restricted goods barred from scheme use.
Duty credits under SFIS and other Chapter 3 reward schemes may be used only for goods that are freely importable under the ITC(HS) Classification; imports under these schemes must be scrutinised against the FTP, Handbook of Procedures and customs notifications to ensure restricted goods are not cleared, and Public Notices or Standing Orders issued for guidance.
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