Export warehousing to Nepal: exporters may clear goods on payment of duty without interest when transactions are in Indian rupees. Exports to Nepal from export warehouses may be allowed on payment of duty without interest when transactions are in Indian rupees and duty rebate is given to Nepal. Merchant exporters may clear goods directly from job-worker premises to export warehouses on the basis of the exporter's certificate, subject to procedural conditions prescribed by the Commissioner.
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 warehousing to Nepal: exporters may clear goods on payment of duty without interest when transactions are in Indian rupees.
Exports to Nepal from export warehouses may be allowed on payment of duty without interest when transactions are in Indian rupees and duty rebate is given to Nepal. Merchant exporters may clear goods directly from job-worker premises to export warehouses on the basis of the exporter's certificate, subject to procedural conditions prescribed by the Commissioner.
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