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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on Clubbing Advance Authorizations: Same Imported Inputs Allowed for Different Export Products (Para 4.20, Handbook of Procedures.</h1> The circular addresses the clubbing of advance authorizations under paragraph 4.20 of the Handbook of Procedures, Vol. 1. It clarifies that the facility for clubbing is available if the imported inputs are the same, even if the export products differ, provided the inputs are properly accounted for according to norms. This clarification follows representations from the trade and industry regarding some Regional Authorities not accepting clubbing requests when export products differ. The directive aims to facilitate the closure of import and export accounts under the scheme, with approval from the Competent Authority.
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