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of <h1>Special Dispensation for Duty-Free Raw Sugar Import Under Advance Authorisation Scheme Revoked; Must Meet Original Conditions.</h1> The circular addresses the withdrawal of a special dispensation for the import of raw sugar under the Advance Authorisation Scheme. Previously, holders of Advance Authorisations were allowed to sell duty-free imported raw sugar before fulfilling export obligations on a 'ton-to-ton' basis, as per a CBEC letter dated 21.9.2004. This facility is now revoked with immediate effect, meaning that the import of raw sugar against advance licenses must now adhere strictly to the original conditions without the previous allowance. The directive is approved by the Competent Authority and communicated to relevant authorities and the exporting community.
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